MYS YACHTING would like to simplify and clarify the Sojourn Tax fee structure for private and commercial vessels in 2018 as we have noticed that there is still a lot of misunderstandings and misinterpreted information circulating in the marketplace. Please read and note:
According to the Croatian Sojourn Tax law implemented on the 1st of January 2009 the sojourn tax is the income of Croatian tourist boards used for the improvement, development and promotion of Croatia as a tourist country.
The sojourn tax must be paid by owners of private vessels and their guests, and by the guests on board commercial vessels.
THE SOJOURN TAX FEE - FOR PRIVATE VESSELS
The private vessel owner(s) or his/her guests pay the sojourn tax for themselves and all persons spending the night on that vessel, on a lump sum basis. A vessel is defined as any vessel over 5 m in length with built-in beds, used for rest, recreation or cruising, which is not a nautical tourism vessel (charter yacht). The lump sum of the sojourn tax is paid at the vessel’s entry into Croatia, or, if the vessel is already in Croatia, prior to departure from the marina or port, and the tax is paid in the harbourmaster's office. The harbourmaster office shall issue a sojourn tax receipt. The invoice for the paid sojourn tax must always be on the vessel, and the master of the vessel must present it upon request of an authorized person. The sojourn tax fee depends on the length of the vessel and the period of time the sailors will stay on board the vessel:
|5 – 9 m||9 – 12 m||12 – 15 m||15 – 20 m||Over 20 m|
|up to 8 days||EUR 18||EUR 55||EUR 68||EUR 88||EUR 128|
|up to 15 days||EUR 33||EUR 95||EUR 128||EUR 163||EUR 244|
|up to 30 days||EUR 55||EUR 163||EUR 217||EUR 270||EUR 406|
|up to 90 days||EUR 128||EUR 392||EUR 521||EUR 649||EUR 973|
|up to 1 year||EUR 270||EUR 784||EUR 1041||EUR 1298||EUR 1960|
THE SOJOURN TAX FEE - FOR COMMERCIAL VESSELS (charter yachts)
If a commercial vessel is coming to Croatia after starting the charter in a non-EU country (e.g. Montenegro), or if the charter has started in Croatia, the guests on board the vessel pay a sojourn tax of 1,08 EUR per person for each night that they spend on board the vessel in Croatia.
If a commercial vessel is coming to Croatia after starting the charter in an EU country (e.g. Italy) guests on board the vessel pay the lump sum of the sojourn tax depending on the length of the vessel and the period of time the guests will stay on board the vessel (same as in private vessels).
Based on the above, we would like to advise charter brokers who are booking charters in Croatia to inform their clients accordingly, and masters of vessels that are planning to do their summer season in Croatia to speak about this to their charter representatives (e.i maritime agent, charter company) and make sure the above is understood in order to avoid incorrect payments and overcharges.
1. The crew on board both private or commercial vessels are exempt from paying sojourn taxes.
2. The payment of the sojourn tax for guests on board commercial vessels should be handled by the local charter representative (i.e. maritime agent, charter company). The master of the vessel will provide the fee to the representative from the APA prior to the guest’s departure.
MYS YACTHING is a maritime agency serving Croatia and Montenegro, for Yacht Agent Services, VAT and Fiscal Services, Yacht Registration and Management. Feel free to contact us at email@example.com / +385 99 502 3127.
Thank you; we wish you a satisfying and successful 2108!