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Tax revenues |
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| CITY OF KARLOVAC TAXES |
- surtax
- company or corporate tax
- tax on vacation houses
- tax on the use of public areas
- tax on unused entrepreneurs real estates
- tax on unused building site
- historic tax
- utility rates
- tax on connecting to public utilities system
MORE ABOUT TAXES CONCERNING POTENTIAL INVESTMENTS
HISTORIC TAX is charged for businesses in facilities and in areas determined as historic properties and preserved by law. Collected taxes are strictly invested again in same objects and areas. Tax is paid monthly and goes from 3-7 kn/m 2 , depending on business activity. City is investing that money in developing and preserving objects in historic area.
UTILITY RATES
monthly payment by owners or users of:
- residential units
- business facilities
- parking lots
- construction area used for business
- unused construction area
TAX ON CONNECTING CONSTRUCTION TO PUBLIC UTILITIES SYSTEM
one time payment
A) Water supply system
Residential units |
1 apartment |
2.000,00 kuna |
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up to 3 apartments |
3.000,00 kuna |
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more then 3 apartments |
4.000,00 kuna |
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| Business facilities |
charged by m2 gross |
14,00 kuna |
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Residential units - area of special state concern
(except Pokupska Blatnica village area) |
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70% of amounts above |
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Residential units
- owners using special regulations
- owners who invested in constructing public utilities infrastructure |
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no tax, or deduction in payment |
B) Waste water treatment
Residential units |
1 apartment |
1.000,00 kuna |
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up to 3 apartments |
1.800,00 kuna |
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more then 3 apartments |
2.600,00 kuna |
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Business facilities |
charged by m2 gross |
10,00 kuna |
• Connection to electric utility is c harged according to needed power
(1 kW =1.350,00 kn +Value Added Tax) |
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UTILITY TAX
one time payment, only for new construction
no V.A.T.
A) Zones from I to IV are located in the city core (I) to rural areas (IV) of the city
No. |
Type Of Construction |
Zone / Price (Kn) |
I |
II |
III |
IV |
1. |
Business facilities up to 4 meter high |
76,00 |
61,00 |
47,00 |
32,00 |
2. |
Business facilities over 4 meter high |
15,20 |
12,20 |
9,40 |
6,40 |
*3. |
Production facilities up to 4 meter high |
38,00 |
30,50 |
23,50 |
16,00 |
*4. |
Production facilities over 4 meter high
Additional Extra Space (Storage, Etc...) Are Charged As 1 M High |
7,60 |
6,10 |
4,70 |
3,20 |
5. |
Trading, Service Activities And Office Premises |
91,20 |
73,20 |
56,40 |
38,40 |
6. |
Catering Establishment |
98,80 |
79,30 |
61,10 |
41,60 |
7. |
Additional Space Of The Business Premises Is Charged As 1 M High |
15,20 |
12,20 |
9,40 |
6,40 |
8. |
Facilities For Sports, Culture And Religion |
7,00 |
7,00 |
7,00 |
7,00 |
9. |
Facilities For Poultry And Cattle Raising |
30,40 |
24,40 |
18,80 |
12,80 |
*10. |
Business Facilities In The Area Of Special State Concern
Business Facilities In IV Zone
Business Facilities For Scarce An Rare Jobs And Crafts That City Of Karlovac Has Special Interest In |
- No Utility Tax |
*11. |
Business Facilities Invested By Croatian Homeland War Veterans |
- Tax Deductions Equal To Percentage Of Invalidity Of Investor |
*12. |
Facilities Of Special City Interest |
- Tax deduction Up To 50% |
* possible tax deductions
B) water quality preservation tax is paid monthly
Zones:
A – Zagreb and preserved coastal area
B – other parts of Croatia
C – Area of special state concern
Karlovac is in zones B and C
no. |
Base |
unit |
Zone A |
Zone B |
Zone C |
1. |
Business Facilities ( No Production Facilities) |
m3 |
70,00 |
42,00 |
21,00 |
2. |
Residential Buildings
A) Houses Up To 400m2
B) Other Residential Units |
m3
m3 |
30,00
42,00 |
20,00
28,00 |
7,50
10,50 |
3. |
Residential Units Temporary Basis |
m3 |
56,00 |
35,00 |
17,50 |
4. |
Public And Religious Facilities |
m3 |
17,50 |
10,50 |
3,50 |
5. |
Production Facilities |
m3 |
12,50 |
7,50 |
2,50 |
6. |
Roads |
m2 |
4,90 |
1,40 |
0,70 |
7. |
Utility Lines |
m |
10,50 |
7,00 |
3,50 |
8. |
Communication Lines |
m |
21,00 |
14,00 |
7,00 |
9. |
Open Business Facilities |
m2 |
35,00 |
21,00 |
7,00 |
10. |
Other Open Facilities |
m2 |
17,50 |
10,50 |
3,50 |
C) water facilities maintenance tax, 0,2 - 1,05 kn/m 2 monthly
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STATE TAXES
- profit tax
- income tax
- VAT 22 %,
- real estate sales tax
- inheritance and gift tax
- tax on luxury goods
- special taxes (oil, tobacco, alcohol, beer, cars, boats, airplanes, etc...)
- tax on gambling and betting games
PROFIT TRANSFER
- The issue of transferring profits to a foreign country is regulated by the Foreign exchange system. The transfer of profits is unrestricted and may be affected after all legal obligations in Croatia have been met.
- Croatian laws also regulate certain export / import categories free of taxation
FOREIGN LEGAL ENTITIES IN CROATIA ARE ALLOWED TO INVEST CAPITAL:
- on contractual basis
- in a company
- in a bank or insurance company
- start up as a craftsman or sole trader
- acquire a right to exploit natural resources or other assets of interest in to Croatia (concessions)
- take part in BOT (build-operate-transfer) and BOOT (build-own-operate-transfer) deals
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