The Agency for Legal Transactions and Real Estate Brokerage (APN) announced that by October 2, 2025, it had received a total of 2,025 applications for tax refunds upon the purchase or construction of a first residential property. Applications began on June 5, 2025, with the entry into force of the Ordinance on Support for the Acquisition of a First Residential Property. This is a permanent measure intended for young citizens and families to facilitate their housing issues - through the refund of paid VAT or real estate transfer tax. You can find the application and all necessary documents here.
More than half of the applications already processed
Of the total of 2,025 received applications, APN has processed 1,251 so far. 935 applications were fully processed, all of which were approved, while 139 applications were returned for additional documentation. A total of 177 applications were rejected due to failure to meet legal requirements or withdrawal of the application. Interestingly, only 4% of the applications (51 in total) were rejected due to the excessive price of the property, i.e., because it exceeded the legally permitted threshold of 50% above the average published price.
The most common reasons for rejecting applications
In addition to the excessive price, among the most common reasons for rejection were:
signed sales contracts before January 1, 2025,
older age of the applicant than prescribed by law,
possession of other real estate,
and multiple submissions of applications by members of the same family.
Such cases make up the majority among those rejected, which confirms that most applications still meet the conditions prescribed by the new regulations.
More than 7.6 million euros of subsidies awarded
By the beginning of October, a total of 7,616,957 euros in subsidies had been approved. Of this amount, 5,724,632 euros relate to VAT refunds, and 1,892,325 euros to real estate transfer tax (PPN) refunds. The average amount of support for VAT is 14,641 euros, while the average for PPN is 3,479 euros. At the family level, the average subsidy amounts to 8,146 euros, which can significantly help in covering part of the costs of purchasing or building the first property. Out of a total of 935 approved applications, 391 relate to VAT refunds, and 544 to PPN refunds.
Most applications in Zagreb
As in most previous measures, the largest number of applications comes from the City of Zagreb – as many as 494 approved applications. This is followed by Zagreb County with 90 and Split-Dalmatia and Primorje-Gorski Kotar County with 78 each. Osijek-Baranja has 30 approved applications, while 17 were approved in Brod-Posavina, Istria, Zadar and Vukovar-Srijem County. Smaller, but significant numbers are also recorded in Dubrovnik-Neretva and Karlovac (13 applications each), Bjelovar-Bilogora (12) and Sisak-Moslavina (10). Nine applications were approved in Krapina-Zagorje and Varaždin County, while the fewest subsidies – only one – were awarded in Požega-Slavonia.
Data shows: interest in all parts of Croatia
Although the number of applications varies by county, subsidies have been approved in all parts of Croatia.
By cities, Zagreb (494), Split (50), Rijeka (49), Velika Gorica (40) and Osijek (20) lead. Interestingly, among the top ten are smaller cities such as Zaprešić (16), Zadar (15), Slavonski Brod (13), Samobor (10) and Vinkovci (10). This shows that the measure has taken root evenly throughout the country and that it does not only help large urban centers.
Young people are the biggest beneficiaries of subsidies
The average age of the applicants is 32 years. The youngest user is 19 years old and comes from Zagreb, while the oldest is 44 years old - which is also the upper age limit prescribed by law. The average household has two members, while the largest recorded had as many as 12 members. The measure has therefore helped young couples and families who are just entering the process of buying their first property the most.
Average property – 67 m², €2,256/m²
The analysis shows that the average area of properties purchased with APN subsidies is 67 square meters. The smallest property is only 18 m² and is located in Zagreb, while the largest, with an area of 259 m², is in Istria County. The average price of the property per square meter is 2,256 euros, and the differences among the regions are large. The highest price was recorded in Split-Dalmatia County – 5,013 euros/m², while the lowest, only 186 euros/m², was recorded in Virovitica-Podravina County.
These data show that the APN subsidies in 2025 met with great interest from young citizens, and the number of approved applications and the amounts of the subsidies confirm that the measure has a real effect on solving the housing issue. Although the largest number of applications came from Zagreb and the coastal counties, tax refunds were approved in all parts of Croatia. For many young families, this subsidy can be crucial for buying or building their first property – whether it is an apartment in Zagreb, a house in Dalmatia or a new building in Istria.
If you are also planning to buy your first property and want professional support in every step – from choosing a location to the safe conclusion of the sale – contact the Regent Real Estate agency.
Our team monitors all current measures and helps you find the ideal home with legal and financial security.
