What is changing in 2026 and do hosts need to have registration numbers?

While at the beginning of last year we talked about real estate tax, and at the end about fiscalization and e-invoices, we enter 2026 with discussions about a new package of amendments to tourism-related laws, among which the announcements of introducing registration numbers for accommodation units are particularly interesting. Find out below what changes we can expect this year and how landlords can prepare for them.

We enter 2026 with discussions about a new package of amendments to tourism-related laws.

What has changed for landlords compared to last year and when to expect new changes?

Besides the mentioned real estate tax, preparations also started in 2025 for the introduction of the Fiscalization Act (NN 89/2025) which came into force on the first day of this year, as we wrote here: (link to the article on fiscalization) .

However, there is increasing talk about new obligations that will await landlords this year, such as the introduction of registration numbers for accommodation units. What is it actually about?

In November last year, the Ministry of Tourism and Sports sent for public consultation the plan of legislative activities for this year, from which we can read in brief what changes await us.

Amendments are planned for the Catering Activity Act, the Tourist Tax Act, and the Act on Tourist Boards and the Promotion of Croatian Tourism.

Of these, most changes will relate to the Catering Activity Act, to such an extent that a completely new law is proposed, not just amendments, as will be the case with the other two acts.

The reason, according to the Ministry, is that this law has been amended multiple times in the previous period, which can lead to lack of clarity and legal uncertainty regarding its interpretation.

Furthermore, in the meantime, at the EU level, the Regulation on the Collection and Exchange of Data on Short-Term Rental Services has been adopted, which Croatia, as an EU member, must adapt to.

The regulation requires the establishment of a registration system that will result in the obligation for all providers of accommodation services (except hotels and camps) to obtain a registration number for each accommodation unit for advertising on platforms .

When will we get registration numbers and what do they mean?

At this moment, the details of how the registration numbers, or labels, will be obtained or integrated into advertising platforms (Booking.com, Airbnb, etc.) are not known.

It is expected that the entire procedure will be completed in the first quarter of this year and that we will have registration numbers by the end of May.

The goal of introducing registration numbers is to allow advertising only for units operating legally.

Currently, there are many units on advertising platforms without categorization, and there are no clear models or ways to verify their legality.

Advertising without a registration number will be subject to penalties prescribed by this law.

If you are a private landlord who has a categorization decision and operates legally, you do not need to worry about this law.

For those operating without a decision on providing accommodation services, it is expected that they will no longer be able to advertise on such platforms unless they first obtain a decision on providing accommodation services in a household.

Changes related to tourist tax payment

Amendments to the Tourist Tax Act will bring changes related to the amounts of tourist tax, as well as stricter collection of outstanding obligations.

A change will be proposed in the way the tourist tax amounts are prescribed by cities and municipalities.

According to the current law, the amount of tourist tax is set by the county assembly, at least one year in advance.

Under the new rules, the tax amounts can be changed in shorter periods, i.e., in so-called "real-time".

It is also proposed that the authority for enforced collection of the tourist tax be assigned to tourist boards, which will then be able to initiate enforcement procedures on their own initiative .

It is important to note that these changes will not take effect immediately, because the decisions on the amount of tourist tax for 2027 will be made according to the current law.

It is realistic to expect that these changes will only apply from 2028 onwards.

In conclusion

Landlords who operate legally and have a decision on providing accommodation services in a household currently do not need to take any action.

It is necessary to wait for the adoption of the new Catering Activity Act, which will introduce registration numbers for accommodation units.

Those who advertise without a decision and thus operate illegally should obtain categorization as soon as possible if they want to continue renting.

For all matters regarding categorization, you should contact the competent administrative department for tourism of the county where accommodation services are provided or planned.