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Serbia‑Croatia fiscal reforms 2026

Updated 1 time since CLSTR started tracking revisions of this situation.

What changed

2026-07-27 10:21 UTC → 2026-07-30 15:53 UTC · added removed

In late July 2026 both Serbia and Croatia introduced extensive legislative changes. Serbia’s government announced amendments to its Value‑Added Tax (VAT) Law that will take effect in 2027, clarifying exemptions for transactions involving money, capital, virtual currencies and certain services, maintaining the eight‑million‑dinar threshold for small taxpayers, and extending the required enrolment period for voluntary VAT registrants. A few days later, Serbia’s Finance Ministry drafted a further draft amendment to the excise‑tax law, law was subsequently detailed by the Finance Ministry, proposing to remove eliminate the 20 percent ceiling that currently limits temporary reductions on oil‑derived fuels. The draft proposal would allow larger reductions cuts when global oil prices rise rise, revise the rule that forces tax hikes when prices fall, and adjust clarify inflation‑linked adjustments. The temporary reduction, originally extended to 2 August, is now set to operate without the mechanism statutory cap. On 30 July the Serbian cabinet approved a regulation expanding the compulsory health‑insurance drug list, adding 145 prescription medicines—including innovative therapies for inflation‑linked tax changes, effectively reshaping petroleum product taxation. rare, oncological and cardiovascular diseases—and reducing co‑payments for 769 existing drugs. At the same time, the government adopted amendments to the Social Security Contributions Act, personal‑income‑tax law, corporate‑profit‑tax law and the Tobacco Act, aiming to bring Serbia’s fiscal and regulatory framework closer to EU standards as part of its accession agenda. An environmental‑protection strategy covering 2023‑2033 was also endorsed. Meanwhile, Croatia’s cabinet, led by Prime Minister Andrej Plenković, approved a suite of measures covering an anti‑mine law amendment that extends veteran‑family benefits to deminers, a housing support program for young rural families, gas‑supply guarantees for the 2026‑27 heating season, and additional funding for education, school meals, public transport for secondary students, and projects of interest to Croats abroad. Together, these actions illustrate a coordinated push in the Western Balkans toward modernising tax systems and systems, expanding social and strategic support programs. The sequence shows an initial broad reform agenda in both countries, followed by a more focused adjustment of Serbia’s excise‑tax framework, underscoring ongoing fiscal protections, and social policy recalibrations in the region. aligning with European standards.

Versions

  1. 2026-07-30 15:53 UTC Serbia‑Croatia fiscal reforms 2026
  2. 2026-07-27 10:21 UTC Serbia‑Croatia fiscal reforms 2026

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