In the Republic of Croatia the following taxes are to be paid on acquiring or delivering real estate.1.1 Real property transfer tax —is calculated and paid on acquisition of property in the Republic of Croatia when no VAT is to be paid on such acquisition Every acquisition in the Republic of Croatia is considered real property transfer. Real property transfer tax is to be paid from January 1, 2017 at the rate of 4%. Real property transfer tax payer is the acquirer of the real estate in the Republic of Croatia when there is no VAT to be paid on such acquisition. Real property transfer tax base is the market value of the real estate at the moment of acquisition. Real property transfer tax taxpayer is the acquirer of the real estate- the buyer. or 1.2 Value added tax (VAT)—is to be calculated and paid by the tax payers who are registered in the VAT payers registry when they deliver, give or in any other way transfer a construction land and a building or parts of the buildings (as well as the land on which they are built), if those buildings and their parts have been inhabited or used for less than 2 years. The VAT for delivering real estate is to be paid at a rate of 25%.2. Income tax from assets based on property alienation — is calculated and paid: a) if the natural person is alienating the real estate within 3 years from the day of its purchase b) ) if the natural person sells, exchanges or does any other taxable ownership transfer on more than 3 properties which are the same type in the period of 5 years since the day of their purchase. c) when in the period of 5 years since the day of purchase of the donor it is sold, exchanged or any other taxable ownership transfer is done on more than 3 donation properties which are the same type. Property alienation is selling, exchanging or any other way of property ownership transfer. Advance payment of the income tax on the profit made from property selling is to be paid according to the Tax administration regulations. It is to be paid on the rate of 25%. 3. Local income tax — it is calculated and paid if it is in the residential place or temporary residence of the income tax payer local income tax regulated according to the decision of the city or district.