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Serbia Property Tax Guide 2026

Serbia imposes several property-related taxes: a 2.5% transfer tax on property acquisitions, an annual property tax of 0.4-0.8% of cadastral value, and inheritance/gift taxes at 1.5-3% depending on the relationship degree.

Overview — Property Taxation

Property taxes in Serbia are administered at both national and local levels. The main taxes are the property transfer tax (porez na prenos apsolutnih prava), the annual property tax (porez na imovinu), and inheritance/gift taxes. The tax system is relatively simple with moderate rates compared to Western European countries.

Property Transfer Tax — 2.5%

A transfer tax of 2.5% is payable on the acquisition of real estate. This tax applies to the higher of the purchase price and the cadastral value. The tax is payable by the buyer. Exemptions apply for first-time home buyers under certain conditions and for VAT-registered developers selling new properties (subject to VAT instead).

Annual Property Tax — 0.4% to 0.8%

An annual property tax (porez na imovinu) is levied on real estate owners at rates between 0.4% and 0.8% of the cadastral value of the property. The exact rate depends on the type of property and its location. The tax is collected by local municipalities and is used to fund local services. Cadastral values are periodically reassessed by the Republic Geodetic Authority.

Inheritance and Gift Tax — 1.5% to 3%

Inheritance and gift tax rates vary depending on the relationship between the parties:

  • First-degree heirs (spouse, children, parents): Exempt from inheritance tax (0%)
  • Second-degree relatives (siblings, grandparents, grandchildren): 1.5%
  • Third-degree and other heirs: 3%

Gift tax follows the same rates as inheritance tax, with exemptions for gifts between spouses and direct descendants.

VAT on New Properties

Purchases of new properties from VAT-registered developers are subject to VAT at the standard rate of 20% (or reduced 10% rate where applicable) instead of the 2.5% transfer tax. Buyers should verify whether the transaction is subject to VAT or transfer tax, as this significantly affects the total acquisition cost.

FAQs

What is the property transfer tax rate in Serbia?

The transfer tax rate is 2.5% of the property value (higher of purchase price or cadastral value).

Is there an annual property tax?

Yes, annual property tax ranges from 0.4% to 0.8% of cadastral value, depending on property type and location.

Are there any property tax exemptions for foreign buyers?

Foreigners can generally acquire real estate in Serbia under reciprocal conditions. The same tax rules apply to residents and non-residents for property transactions.

Disclaimer

This guide provides general information about Serbian property taxes for 2026. Rates and rules are subject to change. Always consult with a qualified Serbian tax advisor or Poreska uprava directly. InvestmentKit does not provide tax advice.

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