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.

Determination of the charge will be made by the local authorities. The charge is defined per square metre of the useful area of the immovable, i.e. business premises area plus additional space around the building used for business activity.
The liability arises at the date of obtaining a usage permit for the immovable or with actual usage of the immovable. The charge is due on every 15th day in the calendar month for that month and is payable the whole year.

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DMK Tax & Finance is a Serbian tax, advisory and accounting consultancy, specialized in meeting the needs of foreign businesses and individuals. We can be your partner for Serbian market.

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Construction land usage charge

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