Taxes in Europe Database v2
Zakon o financiranju jedinica lokalne i područne (regionalne) samouprave ("Narodne novine" broj 117/93, 33/00, 73/00, 59/01, 107/01, 117/01, 150/02, 147/03, 132/06, 73/08, 25/12, 147/14)
Law concerning the financing of local and regional units of self government (official gazette of RC "Narodne novine" no. 117/93, 33/00, 73/00, 59/01, 107/01, 117/01, 150/02, 147/03, 132/06, 73/08, 25/12, 147/14)
Last modification of the tax: 1st July 2001.
The tax is established by the competent tax authority of the regional government (county) or Tax administration on basis of the decision of the representative body of the regional government with approval of the Minister of Finance.
The County may with their own decisions prescribe other exemptions and deductions.
The beneficiary of the tax is the county of residence of the taxpayer.
Territory of the Republic of Croatia; this tax is compulsory tax for all counties in Croatia.
Any natural person or legal entity who is the owner of a registered passenger car or motorcycle.
Subject of the taxation:
1. a passenger vehicle (up to ten years old)
2. a motorcycle
The tax is paid in absolute terms depending on the engine (expressed in kW) and vehicle age.
The tax on road motor vehicles is not paid on:
The tax on road motor vehicles is not paid by persons who have been entirely exempted from the payment of customs duty and VAT or turnover tax while procuring the vehicle.
Any County may, with their own decisions, prescribe other exemptions and deductions.
Tax on road motor vehicles is an annual tax which has to be paid within 15 days from the receipt of the decision on determining the tax or during the registration of the vehicle.
Ministry of Finance, the Tax administration or the competent tax authority of the county.