Serbia Inheritance & Gift Tax Guide 2026
Serbia imposes inheritance and gift taxes at rates ranging from 1.5% to 3% depending on the relationship between the deceased/donor and the heir/recipient. First-degree relatives (spouse, children, parents) are fully exempt from inheritance tax.
Overview β Inheritance and Gift Tax
Inheritance tax (porez na nasleΔe) and gift tax (porez na poklon) in Serbia are regulated by the Law on Property Taxes. Both are administered by local tax authorities. The tax is calculated on the market value of the inherited or gifted property at the time of transfer.
Inheritance Tax Rates
Inheritance tax rates vary based on the legal relationship to the deceased:
- First-degree heirs (spouse, children, parents, adopted children): Exempt (0%)
- Second-degree relatives (siblings, grandparents, grandchildren): 1.5%
- Third-degree and other heirs (aunts, uncles, cousins, non-relatives): 3%
Gift Tax Rates
Gift tax follows the same rate structure:
- Spouse and direct descendants/ascendants: Exempt
- Second-degree relatives: 1.5%
- Other recipients: 3%
- Gifts below a certain threshold may be exempt from tax
Property Valuation
The tax base is the market value of the inherited or gifted property at the date of transfer. For real estate, the cadastral value is used as a reference, but the tax authority may assess the market value. For cash and securities, the face value or market price on the date of transfer applies.
Filing and Payment
The inheritance tax return must be filed within 30 days of the deceased's death (by the executor or heirs). Gift tax is due within 30 days of the gift. Payment can be made in installments for larger estates. The tax is payable to the local municipality where the property is located.
FAQs
Who is exempt from inheritance tax in Serbia?
First-degree heirs (spouse, children, including adopted, and parents) are fully exempt from inheritance tax. Gifts between spouses and direct descendants are also exempt.
What is the inheritance tax rate for non-relatives?
Non-relatives and distant relatives pay 3% on inherited property.
When must inheritance tax be filed?
The inheritance tax declaration must be submitted within 30 days of the death. The tax is payable after the assessment by the tax authority.
Disclaimer
This guide provides general information about Serbian inheritance and gift tax for 2026. Rates and rules are subject to change. Always consult with a qualified Serbian tax advisor. InvestmentKit does not provide tax advice.