Porezni obveznici, odnosno građani i poduzetnici, moraju prijaviti nekretnine koje ispunjavaju uvjete za oslobođenje od plaćanja poreza na nekretnine
Taxpayers do not need to report real estate for which municipal fees are already paid or properties rented out with a registered lease agreement for income tax purposes. Unified forms are available to facilitate reporting. Taxpayers must report properties eligible for property tax exemptions, such as primary residences (unless uninhabited), disaster-damaged, uninhabitable, or properties with public/institutional purposes. Applications must be submitted to the Tax Administration by March 31st of the tax year. Online submission via ePorezna has been possible since 2024, with mPorezna availability planned for March 2025.
