At the beginning of 2024, the implementation of nine amended tax acts and pertaining regulations began. Amendments to one of them, the Local Taxes Act, regulate the method of determining local taxes as well as their collection. The tax on vacation houses, as one of the taxes of local self-government units, has recently attracted the interest of the public. Since the focus of the paper is on the current changes in tax regulations, its purpose is to investigate the latest changes related to the taxation of vacation houses. The aim of the paper is to study the legal framework for the introduction of tax on vacation houses and to highlight its most important characteristics. In the empirical research, the methods of analysis and synthesis of legal provisions regulating the taxation of vacation houses were used. Decisions of local administration and self-government units in five counties of continental Croatia were analysed in order to see which cities/municipalities have a prescribed tax on vacation houses and in what amounts. Research, using the survey method, was also conducted on a convenient sample of legal and natural persons who are liable to pay tax on vacation houses in the observed five counties. The results of the research have shown the extent to which persons liable to pay tax on vacation houses are familiar with the latest changes in legislation, and their views on the taxation of vacation houses were analysed. The contribution of the paper is in the systematization of the theoretical approach relative to the topic of regulating the taxation of vacation houses