Serbia adopts new tourist tax regulations effective October 2026

The Serbian government has adopted a new decree establishing the minimum and maximum amounts for tourist taxes, set to take effect on October 15, 2026. The regulation defines tax ranges per person per night based on the category of the tourist destination.

First-category locations, including Belgrade, Novi Sad, Niš, Vrnjačka Banja, Zlatibor, Subotica, Kopaonik, and Sokobanja, will have taxes ranging from 190 to 240 dinars. Second-category areas, such as Kragujevac, Aranđelovac, Vršac, Kruševac, Sremski Karlovci, Čačak, Divčibare, and Sombor, will range from 150 to 200 dinars. Third-category destinations, including Pirot, Krupanj, Kladovo, Kuršumlija, Bečej, and Kanjiža, will range from 110 to 170 dinars, while Bačka Topola is classified in the fourth category with a range of 90 to 140 dinars.

Local governments are responsible for determining the specific amounts within these prescribed limits. The new rules primarily affect companies and entrepreneurs who calculate the tax per night. For private landlords providing accommodation for up to 30 beds, the existing system of an annual flat-rate fee per bed remains unchanged.