In short
Croatia joined the EU in 2013 and has used the euro since 1 January 2023. Buying an existing property costs 3% transfer tax, and buyers from outside the EU need approval from the justice ministry. Georgia has no transfer tax and no approval; the only mandatory cost is registration from GEL 150. Many holiday landlords in Croatia pay a flat amount per bed; Georgia taxes residential rent at 5%, and short lets need checking separately.
See the comparisonSince 2025, Croatian municipalities have charged property tax on homes that are neither lived in permanently nor let long term. That catches the typical holiday flat.
The rules in detailComparison
The first two cases separate own use from letting; the other two apply to every purchase. As of November 2026.
The comparison describes the general legal situation, not a guarantee for individual projects.
Only above GEL 100,000 household income a year
Since 2025 on homes not lived in permanently
From southern Germany and Austria, Croatia is a drive away. In return, the holiday flat costs property tax every year.
On residential rent; check how short lets are classed
For licensed private landlords, plus tourist tax
The Croatian flat rate does not depend on turnover. With good occupancy it is cheap; with weak occupancy it weighs heavily.
No transfer tax, registration from GEL 150
Transfer tax, not due on new builds sold with VAT
Notary, land registry and lawyer come on top in Croatia.
No approval needed for flats
Consent of the justice ministry, reciprocity
EU citizens buy freely in Croatia. For British, Swiss and other buyers from outside the EU the approval makes the purchase slower, until an adopted amendment for OECD states takes effect.
You can compare projects in Batumi side by side.
Compare projectsThe rules
Transfer tax, approval, letting and property tax in Croatia, plus the Georgian side.
Under the Real Estate Transfer Tax Act, the buyer pays 3% of market value. The tax applies where the acquisition is not subject to VAT. If you buy a new build on which the developer charges 25% VAT, no transfer tax is due; the VAT is then included in the price.
EU citizens buy in Croatia on the same terms as Croatians. Under the Act on Ownership and Other Real Rights, citizens of other countries need the consent of the justice minister, or the contract is void. Consent requires reciprocity: your country must allow Croatian citizens the same purchase. Amendment OG 52/2025 treats citizens of EEA and OECD states such as the UK, Switzerland and the US like Croatians, but only from Croatia's accession to the OECD. As of November 2026 that had not happened. Farmland falls under a separate law.
Licensed private landlords letting rooms and holiday flats can pay a flat-rate tax per bed. The municipality sets the amount by decision, and tourist tax and a tourist board contribution come on top. Since 1 January 2025, municipalities have also charged a property tax of EUR 0.60 to 8.00 per square metre of usable floor area a year. It applies unless the home is lived in permanently or let long term, under a registered lease, for at least ten months of the year.
Georgia levies no transfer tax and requires no approval for foreigners buying a flat. Standard registration costs GEL 150. Individuals pay 5% on residential rent, and since autumn 2026 property tax only above GEL 100,000 household income.
Verdict
Croatia scores on proximity and EU law, Georgia on cost and a simple purchase.
you are an EU citizen, want to drive to the flat and use it yourself, and budget for the annual property tax and 3% on purchase.
you want low buying costs, live outside the EU, or mainly want to let the flat and would rather be taxed on the rent than per bed.
Check the holiday-letting rules for the building and the municipality before you buy. Have an independent lawyer check the contract and the land register.
Projects in Batumi
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Go to project searchFrequently asked questions
Transfer tax, approval, letting, property tax and the euro.
3% of market value. It is not due on new builds that the developer sells with 25% VAT. Georgia has no transfer tax.
Yes, with the consent of the justice ministry, which requires reciprocity with your home country. EU citizens need no approval.
Many licensed private landlords pay an annual flat rate per bed, set by the municipality, plus tourist tax and a tourist board contribution. In Georgia, individuals pay 5% on residential rent; check in advance how short lets are classed.
Since 1 January 2025, municipalities have charged EUR 0.60 to 8.00 per square metre a year on homes that are neither lived in permanently nor let long term for at least ten months of the year. Each municipality sets its rate within that range.
On 1 January 2023. In Georgia, new-build flats are often priced in US dollars, while the national currency is the lari.
Last reviewed on 2 November 2026. Sources: European Central Bank (ecb.europa.eu): Croatia in the euro area since 1 January 2023, Croatian Tax Administration (porezna-uprava.gov.hr): transfer tax, letting to tourists, property tax under the Local Taxes Act, Croatia: Real Estate Transfer Tax Act (OG 115/16, 106/18), Croatia: Act on Ownership and Other Real Rights, Art. 354 to 358a; amendment OG 52/2025, in force from OECD accession (government bill of 27 February 2025, sabor.hr), Croatian Ministry of Justice, Public Administration and Digital Transformation (mpudt.gov.hr): acquisition by foreign nationals, Croatian Ministry of Finance (mfin.gov.hr): Croatia and the OECD, Municipal decisions on the flat-rate tax on letting, for example the Town of Krk (grad-krk.hr), Tax Code of Georgia (matsne.gov.ge); National Agency of Public Registry (napr.gov.ge). This guide is not legal or tax advice.
Read next
The comparison with Montenegro, holiday letting in Georgia and a holiday flat in Batumi.
Every published project in Batumi, with documents and payment plan.