The tax burden on small renters of tourist accommodation facilities is a key aspect that affects the financial sustainability and competitiveness of this sector. This work is focused on the analysis of the tax systems of different countries with an emphasis on the Croatian tax system and on the taxation of income from short-term property rentals for tourist purposes. The aim of the research was to provide a deeper understanding of tax policies and small tourist renters in the context of selected EU Mediterranean countries. The paper analyzes the theoretical framework and the development and structure of the tax system of the Republic of Croatia. Special attention is paid to income tax and its impact on private accommodation owners. Furthermore, a comparative analysis of tax practices in Spain, Italy, France, Greece and Croatia was carried out, investigating the differences and similarities in the taxation of small renters of tourist accommodation. A comparative analysis of tax systems reveals different approaches and strategies of countries in encouraging small renters and promoting tourism. The research also highlights the need for a better understanding of the impact of taxes on tourism and supports the need to adjust tax systems in order to maintain sustainable and competitive tourism.