HousingEditorially reviewed 02/09/2026

Registering a rental contract

A guide for landlords: prepare a written contract, report the start of rental income to the Tax Administration and arrange details the tenant needs.

Cost

Tax depends on the agreed rent

Usual time

After Tax Administration report and processing

Responsible institution

Porezna uprava

How to apply

This procedure has one application method.

The landlord reports the start of income and submits the contract to the competent Tax Administration branch.

Selected: 0 of 5

Written rental contractSet out the parties, property, rent, costs, duration, deposit, handover and termination terms.
Report of start of incomePrepare information the Tax Administration needs to determine tax liability.
Identification data and personal identification numbers of the parties
Accurate property dataState the address and enough information to identify the rental property unambiguously.
Energy performance certificateThe landlord must present it to the tenant when the property is required to have energy certification.

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1
Check the property and rental terms
Agree rent, utility bills, deposit, apartment occupants, duration and termination method.
2
Prepare and sign a written contract
Each party should retain a copy; it is useful to prepare a handover record with the contract.
3
Report the start of renting
The landlord reports the start of income to the Tax Administration within eight days.
4
Follow the tax decision and payments
Check the assessed obligation, payment deadlines and report later changes affecting taxation.
5
Arrange proof for the tenant’s address registration
The contract or separate owner consent may be needed for the tenant to register residence or temporary residence.

Procedure	Price	Deadline
Registration and tax obligations The report itself has no uniform administrative fee; tax liability and possible drafting or certification costs depend on circumstances.	Tax depends on the agreed rent	After Tax Administration report and processing

Procedure

Price

Deadline

Registration and tax obligations

The report itself has no uniform administrative fee; tax liability and possible drafting or certification costs depend on circumstances.

Tax depends on the agreed rent

After Tax Administration report and processing

This guide concerns long-term residential rental, not tourist accommodation.
The landlord must report the start of income within eight days.
Tax reporting of the contract and registering the tenant’s residence or temporary residence are two separate procedures.
Tax treatment may differ for commercial lease, tourist rental or rental within self-employment.

Agreeing a rental only verbally.
Contract does not separate rent, utility costs and deposit.
Not reporting the start of rental income to the Tax Administration on time.
Assuming the contract automatically reports the tenant’s address to the Ministry of the Interior.
Not preparing a record of the apartment condition, meters, inventory and keys.

Information was editorially reviewed on 02/09/2026. Before applying, check the latest information on official websites.

Report incorrect or outdated information. Your report is a signal for editorial review and does not change the guide automatically.