The Agency for Legal Transactions and Real Estate Brokerage has approved 4,600 tax refund requests, totaling over €34.8 million. The average applicant is 32 years old, and the average support per family amounts to €7,568.
Among the 4,600 approved requests for tax refunds on the purchase or construction of a first residential property, one stands out from Istria County, where a property spanning an impressive 259 square meters was purchased. This is the largest property under this state measure, according to data from the Agency for Legal Transactions and Real Estate Brokerage (APN) as of August 7, 2026.
At the other end of the spectrum is a property in Primorje-Gorski Kotar County with just 14 square meters, which is also the smallest residential unit approved for a tax refund. The average size of all purchased or constructed properties is 72 square meters.
By August 7, APN had received a total of 6,994 requests, of which 5,875 were processed. In addition to the 4,600 approved, 220 requests were sent back for additional documentation, while 1,055 were rejected. The main reasons for rejection included failure to meet legal requirements or withdrawal of the request.
Of the total rejected, 291 requests, or 4.96 percent, were dismissed because the property price exceeded the legally prescribed threshold of 50 percent above the average price. Other reasons for rejection included purchase agreements concluded before January 1, 2025, applicants older than 45 years as legally permitted, ownership of other properties, and submitting multiple requests within a single household.
The total value of approved support so far has reached €34,815,099. Of this amount, €24,751,745 represents the refund of value-added tax (VAT), while €10,063,354 pertains to the refund of real estate transfer tax (RETT). Of the total 4,600 accepted requests, 1,684 relate to VAT refunds and 2,916 to RETT refunds.
The average VAT refund amounts to €14,698, the average RETT refund to €3,451, while the average support per household is €7,568. This measure has been in effect since June of last year and is intended for individuals under 45 years of age who are purchasing or building their first home.
The highest number of approved requests comes from the City of Zagreb, with 1,897. Zagreb County is in second place with 435 requests, followed by Split-Dalmatia with 428, Primorje-Gorski Kotar with 327, and Osijek-Baranja with 212. In Istria County, 142 applications were accepted, in Zadar 140, in Vukovar-Srijem 139, in Varaždin and Karlovac 112 each, in Dubrovnik-Neretva 97, in Brod-Posavina 81, and in Koprivnica-Križevci 77.
Krapina-Zagorje County records 76 approved requests, Sisak-Moslavina 71, Bjelovar-Bilogora 67, Međimurje 55, Šibenik-Knin 38, Požega-Slavonia 35, Virovitica-Podravina 32, and Lika-Senj 27 requests.
As for cities, Zagreb tops the list with 1,897 accepted applications, followed by Split with 248, Rijeka with 185, Velika Gorica with 155, Osijek with 121, Zadar with 119, Karlovac with 82, Zaprešić with 78, Solin with 58, and Varaždin with 54. Slavonski Brod and Vinkovci each have 52, Pula and Samobor 47 each, Dubrovnik 40, Dugo Selo and Koprivnica 38 each, Viškovo 36, Vukovar 33, Zabok 31, Kaštela 30, Šibenik 29, Bjelovar 26, and Makarska and Sisak 22 accepted applications each.
The average age of applicants is 32 years. The youngest applicants are 18 years old, and the oldest are 44, which is also the upper age limit for eligibility. A typical household has two members, while the largest household to receive support has 12 members.
Based on 4,600 approved requests, the average property price is €2,186 per square meter. The highest recorded price of €5,263 per square meter pertains to a property in Dubrovnik-Neretva County, while the lowest price of €103 per square meter was recorded for a property in Vukovar-Srijem County.
More information about eligibility conditions, the application process, and required documentation can be found on the websites of the Ministry of Physical Planning, Construction and State Assets and APN.
