Tourist Board Membership Fee and Form TZ 2: A Guide for Rental Owners on Krk

1. Who files Form TZ 2

The form is filed by the private individual named on the licence to provide hospitality services in a household, i.e. a host who pays the flat-rate tax per bed and does not keep business books. It must be filed every year, even if the number of beds has not changed and even if last season was poor or there was no season at all.

• The form is filed by the licence holder, not a co-owner, family member or the agency handling bookings.
• If the licence is issued to a sole trader or company, the fee is not paid per bed but as a percentage of revenue, on Form TZ 1. This guide does not apply to them.

2. How much is the fee

The amount does not depend on turnover or the number of overnight stays. It is calculated by multiplying the highest number of beds you had under the licence in the previous year by the set amount per bed. The number of beds is taken from the eVisitor system.

Example: an apartment with four main beds and two extra beds.

The amounts per bed are set by an ordinance of the ministry responsible for tourism and have not changed since the euro was introduced.

3. What to prepare before logging in

• Number of main and extra beds. It is stated in your licence, and the same figure appears in your eVisitor account. If the two differ, sort this out before filing the form, as the fee is calculated from eVisitor.
• Total turnover for the previous year. The form filed in January 2027 includes turnover for 2026. This is the total from your turnover record (Form EP). The Tax Administration uses it for checks; it does not affect the amount of the fee.
• Access to e-Građani. To use ePorezna you need a login credential: an electronic ID card with a card reader, mToken, or a token or mobile banking app from a bank connected to the system.

4. Filing the form in ePorezna, step by step

The form is always filed for the year that is starting, not the one that has ended. In January 2027 you file the form for 2027: the heading of the form shows the period from 1 January to 31 December 2027. Only one figure comes from the previous year: turnover for 2026, under item 17.

1. Open ePorezna and log in with an e-Građani credential. The person named on the licence must log in, as the system offers the form based on their OIB (personal tax number).
2. Type “TZ2” in the search box and open the form. Your name, OIB and address are already in the header.
3. From the drop-down list, select the municipality or town where you are resident, not where the property is. For residents of the town of Krk the code is 215. Then click Podaci (Data).
4. Check the period in the heading: from 1 January to 31 December 2027.
5. Under item 1 enter the number of main beds and under item 2 the number of extra beds. The amount per bed is EUR 5.97 and EUR 2.99 respectively.
6. Check the total under item 9. If the system has not calculated it, enter the sum.
7. Items 10 to 13 relate to the reduction for assisted areas and are not completed on Krk. Item 14 is then 0, and item 15 is the same as item 9.
8. Under item 16 choose the payment method: in full or in three instalments. Each instalment is one third of the total.
9. Under item 17 enter your total turnover for 2026 from the turnover record, across all sales channels.
10. Click Provjera (Check). If the system reports an error, it will tell you what to correct.
11. Once the check passes, click Pošalji (Send).
12. Save or print the confirmation of receipt. It is your proof that the form was filed on time.

The Tax Administration has published official instructions with screenshots (in Croatian): Instructions for filing Form TZ 2 via ePorezna.

5. Payment: the payment slip is in eVisitor

Filing the form does not involve any payment. The fee is due in summer, and there is no need to copy payment details from last year's slip.

1. Log in to eVisitor.
2. Open Financije (Finances), then Uplatnice (Payment slips), then Turistička članarina (Tourist board fee).
3. Download the payment slip with the correct tourist board account, model and reference number, which contains your OIB.
4. Pay the full amount by 31 July or three equal instalments by 31 July, 31 August and 30 September.

The fee is paid to the tourist board of the place where the property is located, not where you live. Each tourist board on Krk has its own account, so the slip from eVisitor is the safest source of payment details. The same section also shows whether your payments have been recorded.

6. Special cases

• New hosts. If you received your licence for the first time during the year, you file Form TZ 2 within 15 days of the licence becoming final and pay that year's fee in one amount by 31 December. Regular deadlines apply from the following year.
• Change in the number of beds. What counts is the highest number of beds you had under the licence in the previous year. A bed you removed mid-year is still included in the calculation for one more year.
• Owners living abroad. Electronic filing applies equally to non-residents. They can log in to ePorezna with a token from a Croatian bank or with an mToken issued by FINA. If you have neither, you can authorise another person to use ePorezna on your behalf; the power of attorney form is submitted to the Tax Administration.
• Missed deadline. The law provides for a fine of HRK 500 to 5,000, roughly EUR 66 to 664, for not filing the form on time and for not paying the fee on time. If you have missed the deadline, file the form as soon as possible.

The fee is only one of the annual charges. We explain the flat-rate tax, tourist tax and VAT on commissions in our overview Tax obligations of private holiday rental owners on Krk.