Tax & Legal Overview

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.

Inheritance and Gift Tax in Serbia

Individual who inherit property or receive property as a gift are subject to inheritance and gift tax. A legal entity that receives property as a gift is also subject to this tax.The tax rate are proporcional – 2.5%.

Construction land usage charge

Under local authority rulings, the owner of the immovable property or lessee is liable to pay a construction land use charge. The amount of the charge is determined depending on the location and purpose of the immovable as well as several other criteria used by the local authorities.