The title of this final paper is "The business plan of apartments for rent" and it shows the ultimate profitability of the investment in the apartments and its categorization. Entrepreneur's vision is that apartments become the primary holiday destination for accommodation of customers who want quality vacation. The apartments are located in Zadar's Borik area and the distance from the shoreline is 800 meters. Entrepreneur had € 300,000 and used the bank loan in the amount of € 30,000. Services include the provision of overnight suites and transportation, while additional facilities include free wf-fi and air conditioning, parking for motor vehicle, pool with deck chairs and umbrellas, vault, stone barbecue with adjoining outdoor furniture and garden for the needs of the owner and the clients. The paper analyzes the tourist seasons in the period from 2011 to 2015 for the Republic of Croatia, but also for the city of Zadar and the tourist offer that Zadar provides. Also, it has listed the costs of furnishing all the apartments, together with a projection of revenues and expenditures. The apartments are furnished and equipped according to the Regulations on the conditions of categorizing apartments in the household, with the aim of achieving the categorization of 4 *. For marketing purposes, apartments will have their own website and Facebook page, and will be registered on the site Booking.com and Airbnb.com. In the SWOT analysis are listed strengths, weaknesses, opportunities and threats of the apartments. It also includes the PEST analysis. The paper contains an analysis of investment, calculation of a loan and the income statement. To come to the point of coverage, it is necessary to achieve 9.22% of sales in the first year of operations. Providing services of renting an apartment is regulated by the Act on the provision of tourism services.