The Government of Serbia has adopted the Regulation on the conditions and methods of determining the annual residence tax for a natural person who provides accommodation services in residential buildings or rural tourist households, ranging from RSD 1,000 to RSD 3,300 per bed or a camp site. The decision of the Government enters into force immediately and a taxpayer is a natural person who possesses a categorization decision and provides accommodation services in the facilities such as houses, apartments and rooms or a rural tourist household, with a total of up to 30 beds or up to 20 camp sites. The amount of the annual residence tax varies depending on the territory on which the accommodation facility is located, thus for the first category of a tourist area it is the most expensive amounting to RSD 3,300 per bed or a camping plot, and for the second category it amounts to RSD 2,600. The annual residence tax per bed in the third category of a tourist area is RSD 2,000 dinars, in the fourth RSD 1,300, and if an accommodation facility is not located within the border of a tourist area, the tax is RSD 1,000. The residence tax for the current year is paid quarterly, by the fifth day in a month for the previous quarter, by payment to the local self-government budget.
Source: N1, FoNet