What costs is the seller required to pay when selling a property?

When selling real estate in Croatia, the seller has certain obligations and costs. Here is what they most commonly need to pay:

1️⃣ Capital gains tax (if applicable)

The seller pays tax only if the property is sold within 2 years of purchase and a profit is made.

• Tax: 12% on the realized profit
• Increased by local surtax (depending on the city/municipality)
• Profit = selling price – purchase price – recognized costs (investments, agency fees, etc.)

If more than 2 years have passed since purchase – there is no capital gains tax.

2️⃣ Agency commission (if an agency is engaged)

• If you use a real estate agency – the commission is usually 2% + 3% of the property price + VAT.
• The commission is paid by the party who signed the agreement with the agency (often both buyer and seller separately).

3️⃣ Energy certificate

• The seller must provide a valid energy certificate.
• Cost: approx. €150 – €300 (depending on property size)

4️⃣ Notary costs

• The cost of signature certification by a notary is borne by the seller (unless agreed otherwise).
• Cost: usually €20 – €50 per signature.

5️⃣ Mortgage release (if applicable)

If there is a loan or mortgage on the property, the seller pays:

• The cost of issuing a mortgage release statement (bank)
• Notary costs for certification
• Possible early loan repayment fee

6️⃣ Special situations

The seller may have additional costs if:

• there is co-ownership (resolving ownership relations)
• there are outstanding maintenance fees or utilities (must be settled before handover)
• it is a new build (VAT and different tax rules apply)

What the seller does NOT pay

As a rule, the seller does not pay:

• Real estate transfer tax (3%) – paid by the buyer
• Ownership registration costs – paid by the buyer
• Most costs related to the purchase agreement – usually paid by the buyer (unless agreed otherwise)

Conclusion

Selling a property may seem simple at first glance – agree on a price, sign a contract, and receive the money.

However, in practice there are certain costs and tax obligations that the seller should take into account in advance.

The most important things are to check whether capital gains tax applies, ensure an energy certificate is in place, and resolve any encumbrances or debts before handover.

Good preparation and clear agreements with the buyer can prevent unpleasant surprises and additional costs. That is why it is advisable to be well informed in advance.

In this way, the sale can be carried out safely, transparently, and without stress – and you will know exactly how much money remains in the end.

This text has been translated with the support of AI tools to ensure clarity and accessibility. While every effort has been made to preserve a natural tone, slight nuances in expression may occur.