Owners who rent out their homes for at least ten months a year will be exempt from tax, but they must provide rental agreements as proof. If you have allowed relatives to stay in your apartment, you will also be required to confirm that your property is being used.
In areas where the resort house tax has not been applied before, a minimum rate of 0.6 euros per square meter will be introduced, unless the local authorities specify a different rate.
Where the resort house tax has already been introduced, the current rates will continue to apply until new rules are established. Property tax rates will range from 0.6 to 8 euros per square meter.
Local authorities may also impose higher tax rates on luxury apartments and houses.
Source: Croatia Week