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Property

Serbia — Property: Property Taxes

Serbia charges an annual property tax of up to 0.40% for bookkeeping taxpayers and a 2.5% transfer tax on real estate rights where VAT is not payable.

VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries, Serbia corporate other taxesLast reviewed: 2026-10-26

Why this matters

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Key facts

  • Property tax is paid annually in quarterly instalments by entities and individuals holding rights over Serbian real estate; for taxpayers that keep books the flat rate cannot exceed 0.40%.
  • Transfer tax is 2.5% on transfers for consideration of real estate rights where VAT is not payable, based on contract price (adjustable if below market).
  • Leasing of apartments and business premises is VAT-exempt without input deduction.
  • Inheritance and gift tax was not covered by this source.

Steps

  1. Determine the Property's Assessed Value — Contact the municipality to obtain the current assessed value of the property
  2. Calculate the Tax — Multiply the assessed value by the applicable tax rate, which varies by municipality
  3. Pay the Tax — Payments can be made online through the municipality's website or in person at the tax office. Taxes are due by June 30th of each year

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