The thesis begins with an introduction to terms and terminology important for understanding the remaining part of the thesis, which refers to general taxation of tourism in the Republic of Croatia. In the first part, it introduces the basic terms from the tourism industry and their explanations for a better understanding, such as value added tax, income tax and profit tax, then defining the holder of the hospitality service provider, determining the subject of taxation, and all this for an easier understanding of the subject of taxation tourism that follows in the text. Further, through the legal sources, the place of performance of services is explained in more detail, while the sixth chapter gives a clearer picture of the legal regulations for the taxation of renters of natural persons and caterers. Their obligations are in the following, and in the seventh chapter the emphasis is on the taxation of catering services in the household, i.e. citizens of natural persons who perform economic activity in the capacity of landlords. The ninth and tenth chapters deal with the topic of paying the tourist tax and membership fees to tourist office. The eleventh chapter briefly describes the conditions for providing services on a family farm and the way of its taxation. In the last chapter, the taxation of travel agencies and their special tax position and method of taxation are defined and clarified, while the conclusion provides a concise review of the main part of the paper with the established point.