# Real estate tax refund programs in Croatia and Bosnia

> Live situation record from CLSTR: https://clstr.news/situations/real-estate-tax-refund-programs-in-croatia-and-bosnia
> Updated: 2026-09-08T10:26:54.000Z. Sources: 11. Developments: 3.

In Croatia, the Agency for Legal Transactions and Real Estate Brokerage (APN) has been processing tax refunds for citizens under 45 purchasing or constructing their first home. By early August, the agency had approved 4,600 applications totaling over 34.8 million euros, primarily covering VAT and real estate transfer tax. Rejections were frequently due to applicants owning other properties or property prices exceeding specific thresholds.

By early September, the number of approved requests in Croatia rose to 4,770, with total support exceeding 36.2 million euros. 

In Bosnia and Herzegovina, the Indirect Taxation Authority (UIO) has faced delays in processing VAT refunds for first-time property purchases. As of September 8, the UIO has received 1,234 applications but has not yet issued any payment decisions. Director Zoran Tegeltija attributed these delays to technical deficiencies in the Tax Administration of the Federation of Bosnia and Herzegovina, the Federal Ministry of Justice, and the Government of Brčko District, noting these entities lack the support required to cooperate with the UIO. While institutions in Republika Srpska are reportedly prepared, the UIO expects technical issues in the other three entities to be resolved by September 14, with the possibility of issuing the first refund decisions by September 16.

## Claims

- The UIO has received 1,234 requests for VAT refunds on first-time property purchases. (corroborated by 2 sources)
- No decisions regarding VAT refunds have been issued yet due to technical issues in certain institutions. (corroborated by 2 sources)
- The Tax Administration of FBiH, the Federal Ministry of Justice, and the Government of Brčko District lack the technical capacity for cooperation. (single source)
- Technical issues in three institutions are expected to be resolved by Monday, September 14. (single source)
- The UIO expects to be able to issue the first refund decisions by Wednesday, September 16. (single source)
- Tuzla regional center has received 580 requests, Sarajevo 321, Banjaluka 228, and Mostar 105. (single source)

## Timeline

### 2026-09-08: Indirect Taxation Authority of BiH delays VAT refunds for first homes

The Bosnia and Herzegovina Indirect Taxation Authority has received 1,234 VAT refund requests for first-time home buyers but faces delays due to technical issues in several regional institutions.

9 sources. https://clstr.news/cluster/indirect-taxation-authority-of-bih-delays-vat-refunds-for-first-homes

### 2026-09-03: Real estate tax refund programs see activity in Croatia and Bosnia and Herzegovina

Tax refund programs for first-time homebuyers are seeing significant activity in Croatia and Bosnia and Herzegovina, though administrative and technical hurdles remain in both regions.

2 sources. https://clstr.news/cluster/real-estate-tax-refund-programs-see-activity-in-croatia-and-bosnia-and-herzegovina

### 2026-08-10: APN approves €34.8 million in tax refunds for first-time homebuyers

Croatia's APN has approved 4,600 tax refund requests for first-time homebuyers, distributing over 34.8 million euros to citizens under age 45.

5 sources. https://clstr.news/cluster/apn-approves-348-million-in-tax-refunds-for-first-time-homebuyers

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Cite as: Real estate tax refund programs in Croatia and Bosnia. CLSTR, https://clstr.news/situations/real-estate-tax-refund-programs-in-croatia-and-bosnia