The subject of this paper is the taxation of construction services and the taxation of real estate transactions according to the provisions of the Law on Value Added Tax and the Law on Tax on Real Estate Transactions in the Republic of Croatia. Construction activity and its taxation in Croatia are defined by numerous legal regulations, among which are the Construction Act and the National Classification of Activities. According to them, construction represents construction, upgrading and repair of construction facilities such as bridges, tunnels, streets and buildings. From the point of view of taxation, it is a complex activity that requires regular payment of tax obligations arising from its performance. Construction activity includes construction services and real estate. The Law on Value Added Tax applies to the performance of construction services, according to which the taxpayer is obliged to pay the value added tax for most of the construction services performed on the property, or he will transfer the tax liability to his customer - the taxpayer. Some of the construction services include the installation and maintenance of equipment and devices, as well as plumbing, gas and electrical installation services. Real estate is created as a product of their performance. Taxation of real estate transactions in the Republic of Croatia, among others, is carried out in accordance with the provisions of the Law on Value Added Tax and the Law on Tax on Real Estate Transactions, where it is emphasized that real estate transactions cannot be taxed simultaneously under one or the other Act. The work also contains chapters related to the foreclosure procedure on real estate, then tax exemptions and exemptions arising from other regulations, and an overview of realized income from value added tax and real estate sales tax in the period from 2017 to 2021.