Tourist tax in Serbia 2026: flat fees, amounts and deadlines for hosts
How much is boravišna taksa for an apartment, who pays, quarterly flat rates per bed, and common owner mistakes in 2026.
Key takeaways
- Individual hosts pay a quarterly flat fee per bed — not per night stayed.
- Amount depends on the city category (Belgrade/Novi Sad/Niš vs smaller towns).
- Due by the 5th after each quarter — late payment can incur interest.
Tourist tax surprises many Serbian short-term rental owners — especially those used to «guest pays per night» on OTAs. Local rules use a flat fee by property capacity, not occupancy.
1Who pays and why flat rate
The owner of a categorized property (individual) pays tourist tax to the municipality where the property is located. Fixed bed count → flat quarterly payments split across the year.
Even in low season the quarterly obligation remains. Know your bed count from the categorization decision.
2Amounts by city category (2026)
Flat per bed per quarter (indicative): Belgrade ~3,300 RSD; Novi Sad 2,600; Niš 2,000; other larger towns 1,300; rural/smaller 1,000 RSD per bed.
Example: 4-bed apartment in Belgrade → ~13,200 RSD per quarter. Check your municipality act for local rules.
3Payment deadlines
Q1 due by April 5; Q2 by July 5; Q3 by October 5; Q4 by January 5 next year.
Track beds and deadlines in CRM — see Smarenta for owners.
Common questions about tourist tax:
