Serbia: tax on a transfer of absolute rights

The search is porez na prenos apsolutnih prava

On 2 November 2026, the Paragraf consolidated text of the Zakon o porezima na imovinu was fetched. Its header cites the Official Gazette of the Republic of Serbia through No. 94/2024. Article 23 says the tax on a transfer of absolute rights is paid on a transfer for consideration of, among other rights, ownership of immovable property. Article 24a says a transfer on which value-added tax is paid, under the law that regulates value-added tax, is excluded from this tax. Article 30 says the rate is 2.5 percent.

Article 25 says the taxpayer on a transfer of ownership of immovable property under article 23(1)(1) is the seller, the transferor of the right. Article 27 says the base is the agreed price at the moment the tax obligation arises, if it is not lower than market value. If the competent tax authority considers the agreed price lower than market value, it may, within 60 days of receiving the tax return, or of learning of the transfer, determine the base at market value. If it does not do so in that period, the base is the agreed price. Article 29 says the tax obligation arises on the day the contract of transfer is concluded, except in the cases that article lists. Where the contract concerns immovable property as a future thing, the obligation arises on the earlier of the day the acquired right is entered in the relevant cadastre and the day of handover or taking possession.

A contract that shifts the payment does not rename the taxpayer

Article 42 says that where the taxpayer is the transferor, the person to whom the absolute right was transferred is a subsidiary guarantor for payment of the tax. Where that person has undertaken by contract to pay the tax, that person is a joint and several guarantor. The consolidated text does not print a sample tax for a particular flat.

MarkMyProperty is operated by MMYP TECHNOLOGIES (OPC) PRIVATE LIMITED. Head office: Delhi NCR, India. It charges no platform brokerage commission. A pin, a user-drawn outline, or a contact reveal does not establish title or ownership.

Those sentences are that consolidated text. They are not the eKatastar guide, which was not rewritten. A pin or a contact reveal does not establish title, and an asking price is not by itself the base the authority may determine. This page does not set out a return.