In Serbia, from July 1 this year, those who work in rural tourism will pay tax on the income which they generate from the provision of hospitality services in local households, the Blic daily has learned today.
The taxpayers will be those who are engaged in rural tourism in local households such as farms, ethno villages and similar tourist facilities, and income from hospitality services will be the income that a natural person generates by providing hospitality services in these facilities.
As announced on the Blic daily portal, the tax on income from rural tourism was introduced by the amendments to the law on the income tax that was recently adopted.
Those who provide hospitality services in local households should submit a tax return to the authorised tax authority from May 1 to June 30 this year.
The Blic daily has learned that the income from rural tourism is subject to taxation through the annual income tax, and more precise conditions for taxation of this income will be regulated by the ministers in charge of finance and tourism of Serbia.
The plan is to charge income tax annually, it will be paid quarterly, and the submissions will be made by taxpayers.
Income tax on rural tourism will amount to five percent of the average monthly salary per employee in the previous year, multiplied by the number of individual beds or camp sites and by the corresponding coefficient according to the category of the tourist place.
Rural tourist households located in tourist areas that are not categorized will pay tax between RSD 2,000 and 2,500 per bed a year.
In Serbia, there are more than 1,000 registered rural households engaged in tourism, and many are visited by more than 1,500 people a year.