DMK Tax & Finance LLC Belgrade Serbia

+381 11 408 5131 - office@dmk.rs

DMK Tax & Finance Serbia,Tax, Accounting, Bookkeeping, Legal, Virtual Office Belgrade DMK Tax & Finance Serbia,Tax, Accounting, Bookkeeping, Legal, Virtual Office Belgrade

Transfer Tax in Serbia

Transfer tax is payable by individuals and legal persons that sell real estate, intellectual property or second-hand motor vehicles, vessels or aircraft.


• The rate of the transfer tax is 2.5%.

• As of 2009, sales of shares in a legal entity are no longer subject to transfer tax.

• The tax base for the transfer tax is the contractual price. The tax administration (TA) have the right to assess tax on the basis of the market value, if they determine that the contractual price is below the market price.

•The taxpayer is the seller, while the buyer is a guarantor for payment of the tax liability.

• The taxpayer is obliged to submit a tax return to the TA within 10 days from the taxable event, while payment of transfer tax is due within 15 days of the receipt of this decision from TA.

Logo footer

Belgrade - Serbia

Phone: +381 11 408 5131, Cell: +381 62 8446 906  E: office@dmk.rs

Legal disclaimer | Contact us

poreski.savetnik.rs

Tax Advisory Serbia -      Accounting Services Serbia