Utility fee

Utility fee is a monetary public benefit paid by owners or users of residential, business and garage spaces, construction land used for business activities, and undeveloped construction land.

The utility fee is a legal obligation based on the Law on Utility Management (“Narodne novine” No. 68/18, 110/18 and 32/20) and the Decision on Utility Fee (“Official Gazette of the City of Rijeka” No. 3/19, 6/20, 11/20, 16/20 and 7/21) – unofficial refined text. The aforementioned regulations set the conditions and criteria for paying the utility fee, as well as the possibility of exemption from paying the same.

The obligation to pay the utility fee arises on the date of execution of the use permit, i.e. on the date of commencement of use of real estate that is used without a use permit, on the date of conclusion of the contract acquiring ownership or the right to use the real estate, on the date of finality of the decision of the public authority acquiring ownership of the real estate, and on the date of commencement of use of real estate that is used without a legal basis.

The funds collected from the utility fee are intended to finance the maintenance and construction of communal infrastructure.

The user of the residential space who exercises the right to assistance for the payment of the rent, as part of housing costs, will be completely released from the obligation to pay the communal fee, in accordance with the general act of the City regulating social care, namely:

• a tenant paying protected rent
• a tenant who pays a freely agreed rent for an apartment owned by a legal entity
• the owner or user of the residential premises who is a disabled Croatian war veteran and members of the immediate family of a dead, imprisoned or missing Croatian veteran from the Homeland War, determined in accordance with the law regulating the status of Croatian veterans from the Homeland War, will be completely released from the obligation to pay the utility fee.

The right to a partial or complete exemption from the payment of the utility fee is exercised by a person liable for the payment of the utility fee who first started performing business activities in January 1st, 2021 for business premises in the area of the city of Rijeka where the following activities are performed:

• activities in the field of information technology (IT sector) which, according to the National Classification of Activities-2007, are marked as classes 58.21, 58.29, 62.01, 62.02, 62.03, 62.09 and 63.11, 26.20. and 95.11, the value of which is investment in long-term assets as of January 1st, 2021. greater than HRK 1,000,000.00 and employ at least 5 new employees for an indefinite period as of January 1st, 2021
• production activities prescribed in Article 9 of the Decision on communal compensation, the value of which is investment in fixed assets from January 1st, 2021. greater than HRK 3,000,000.00 and which employ at least 5 new employees for an indefinite period as of January 1st, 2021.

In the first year from the fulfillment of the conditions, the user realizes the right to 100%, in the second year from the fulfillment of the conditions 50%, and in the third year from the fulfillment of the conditions 25% exemption from paying the utility fee. Taxpayers can submit a request for exemption from the payment of communal fees to the Department of the City Administration for the communal system of the City of Rijeka after fulfilling the conditions by December 31st, 2024.

Utility rates of the City of Rijeka

• The Law on communal economy (“Narodne novine” no. 68/18, 110/18 and 32/20)
• Decision on communal fee (“Official Gazette of the City of Rijeka” No. 3/19, 6/20, 11/20, 16/20 and 7/21) – unofficial condensed text
• Regulation on conditions and criteria for determining protected rent (Official Gazette No. 40/97,117/05)
• Decision on the value of the communal fee point (B) (“Official Gazette of the City of Rijeka” No. 5/14)