Real estate is always a current topic in the Republic of Croatia. This thesis examines real estate transactions in the Croatian market. A major part of the thesis explains tax burdens in real estate transactions, whether those burdens are real estate transfer tax or Value Added Tax. This thesis also analyses how a real estate property is acquired: purchasing a real estate, recieving a real estate as a gift or by other means of acqusition. The thesis especially analyses sales contracts as a form of acquiring a real estate. It explains what are the types of real estate that are being part of the acquisition: residential apartments and houses, holiday apartments and houses, other real estate, and construction and agricultural land. The analysis is developed by the real estate type and a county of the Republic of Croatia. As a final chapter, the thesis examines the case of acquisition of real estate by non-citizens of the Republic of Croatia at its teritory. Data for this thesis have been acquired from The Ministry of Finance - Tax Administration. Tax administration collects this data to note and enforce a tax procedure. By using the app developed by APIS IT, “Evidencija prometa nekretnina” real estate are georeferenced by its plot number or address, and are delivered in eNekretnine app, which is used by certified real estate appraisers, government entities and groups of interest.