The tax system in the Republic of Croatia is based on a set of direct and indirect taxes, of which direct taxes include income tax, income tax and surtax on income tax, while value added tax, excise tax and real estate tax are indirect taxes. Other taxable income is a group of local taxes, customs duties and social security contributions. Real estate tax is an important tax form and real estate turnover is considered as any acquisition of real estate in the Republic of Croatia. Transactions include buying, replacing, inheriting, donating, etc. Property is considered as land that can be agricultural, construction, landscaped and unstructured. In the Republic of Croatia, the following forms of real estate tax are applied: holiday home tax and public property tax. Taxation of the property has a great impact on individual taxpayers, especially if it is a one-off tax. The main reason for introducing property tax is to achieve greater equity in the taxation system according to the criteria used and the criterion of payment possibilities, and the principle of fairness is observed through the level of tax burdens. The basis of this tax may be marketable, estimated or rentable property value. Real estate tax represents the revenue of the budget of local self-government units. A taxpayer is a real estate acquirer or a buyer. He may be an heir, a donor, a substitute participant, aa giver of lifetime maintenance agreements and agreements on the maintenance until the moment of death, or an acquirer, depending on the type of transaction. A tax liability arises at the time the contract is concluded or at the time when another legal transaction, in which there is real estate, is acquired. Real estate tax is aimed at shifting the tax burden on labor cost and spending on property value gradually and over long periods of time.