The aim of final work thesis was to improve the existing tourist offer in Umag. The entrepreneur's idea and experience led to the realisation of a new real estate property and the expansion of the offer in the category of luxury accommodation. Rental apartment is a tourist activity that strives to cater and treat every guest in the best possible way. This thesis analyses the market, potential competition, financial possibilities and business plan. All relevant data are presented and a market research survey was conducted to help the entrepreneur know what people think about tourism offer and whether there is room for change and improvement. The research is carried out on a specific target group, namely in this case, people with greater purchasing leverage. After the survey was conducted, it was necessary to conduct a financial plan from which it would be obvious whether the project would be successful and profitable. Numerous financial indicators, estimated operating costs, total investment, loan amount and lending method, sales plan and possible risks have been calculated. All the above calculations will help the entrepreneur to achieve the planned business venture in a quality and efficient manner.