Property taxes in Serbia: what homeowners need to know

Property taxes in Serbia: what homeowners need to know

14 June , 2025

Buying real estate in Serbia is not only a profitable investment, but also an obligation to pay annual property tax. All property owners, both Serbian citizens and foreigners, must pay this tax, regardless of whether the property is used or not.

Payment schedule

Property tax in Serbia is paid quarterly:

I quarter – by February 14
II quarter – by May 15
III quarter – by August 14
IV quarter – by November 14

Important: in case of late payment, a penalty of 16.5% per annum is charged, and in case of systematic evasion, penalties are possible.

How to pay tax for the first time?

For non-residents of Serbia, the procedure begins with a personal visit to the tax office. Notifications are not sent to foreigners automatically.

You must provide:

Purchase agreement
Residence permit (if available)
Foreigners’ registration number (Ev. broj)

If there are several owners

Documents must be submitted simultaneously by all co-owners. The tax is calculated based on the shares:

If the shares are specified in the agreement, the tax is divided proportionally.

If the shares are not specified, the amount is divided equally.

Property tax rates in Serbia (2025)

The tax is calculated based on the estimated value of the property and is divided into several categories:

Up to 10 million dinars (~€85,000) – rate of 0.4%.
From 10 to 25 million dinars – 40,000 dinars + 0.6% on the amount exceeding 10 million.
From 25 to 50 million dinars – 130,000 dinars + 1% on the amount exceeding 25 million dinars.
Over 50 million dinars – 380,000 dinars + 2% on the amount exceeding 50 million dinars

Source: https://t.me/relocationrs/1036

HOUSING, REAL ESTATE, SERBIA, TAXES