Real estate in the Republic of Croatia is always an interesting and intriguing topic. With this final paper, we analyze the topic of real estate transaction tax records in the Republic of Croatia, which is carried out by the Tax Administration. We will start the work with the introductory part, after which we will explain in more detail the main concepts, legal frameworks, the subject of taxation, the taxpayer, the tax base, the creation of the tax liability as well as the real estate tax return. We will explain how, during the historical development of the Real Estate Tax and the legal framework, the records of real estate tax declarations changed during the history of the Republic of Croatia. Today's Records of real estate sales tax in the Republic of Croatia are carried out by the Tax Administration. The Tax Administration collects data for the purpose of recording and implementing the tax procedure. APIS IT, which is the point of contact for notaries public as well as courts that keep records of all forms of ownership changes, delivers them through the Real Estate Transaction Records application. We will refer to the topic of real estate records with a look at the past and present, and give readers an insight into real estate tax records in the Tax Administration of the Republic of Croatia. In conclusion, we will touch on a number of participants who use the data collected by the Tax Administration in its work on real estate transaction records, which are used by authorized appraisers, state administration bodies and other interested parties.