Organization : Ministry of Finance, Tax Administration
Facility : Vessels Tax
Country : Croatia
Website : https://porezna-uprava.gov.hr/en/vessels-tax/7369
What is Vessels Tax?
Vessels tax shall be paid by legal and natural persons owning the vessel. Vessels tax shall be paid annually depending on the length of vessel in metres, the fact if it is a cabin vessel or not, and engine power in kW.
Related / Similar Facility : Croatia Real Estate Transfer Tax
Taxpayer of Vessels Tax
Legal and natural persons who own vessels.
Vessels Tax Base
Vessels tax is paid annually depending on the length of vessel in metres, the fact if it is a cabin vessel or not, and engine power in kW. Subject of taxation shall be slot machines which are put in use in gaming arcades, hospitality facilities, public facilities and other public spaces.
Slot machines are categorized in two groups:
1. group A slot machines (video games, simulators and other electronic slot machines on which a player does not gain winnings)
2. group B slot machines (flipper, billiards, hockey, table football, darts and other mechanical slot machines).
3. Slot machines referred to in paragraph 2 of this Article are powered by inserting coins, chips or by charging a fee, whereby a player does not gain winnings in cash, items or rights.
4. Any slot machines found in use contrary to the provision of paragraph 3 of this Article shall be temporarily seized until the end of the misdemeanour proceedings. The costs of temporary seizure of slot machine shall be borne by owner or user of slot machine.
Note:
** The taxpayer of slot machine tax shall be the legal or natural person who puts slot machines in use in gaming arcades, hospitality facilities, public facilities and other public spaces.
** Slot machine tax shall be paid on monthly basis in the amount of 13,30 eura per slot machine.
** Tax referred to in paragraph 1 of this Article shall not be levied on billiards type of slot machines if they bear a visible stamp of the Croatian Billiard Association.
** Slot machine tax shall be paid according to the location where the slot machine is put in use.
** Slot machine tax shall be the revenue of the unit of local and regional self-government according to the location where the slot machine is put in use.
** Vessels tax shall not be paid on vessels used to carry out registered activity and boats owned by domestic island population which are necessary for organisation of their daily lives and maintaining property on islands.
** Vessels tax constitutes the revenue of the unit of regional self-government according to the area in which the vessel is registered.
Rate of Vessels Tax
** Vessels without a cabinfrom from 13,00 to 80,00 eura
** Motor-powered cabin vessels from 27,00 do 664,00 eura
** Motor-powered and sail-propelled vessels from 27,00 do 531,00 eura