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Progressive 0.4%–2.0% • 50% Domicile Credit • LPA Municipal Tariffs Property Tax
Serbia Annual Property Tax (Porez na Imovinu) Calculator 🇷🇸
Calculate annual real estate taxes in Serbia (Porez na imovinu). Local tax administration progressive brackets (0.4% to 2.0%), municipal zone square meter valuations, and 50% primary residence deduction.
Calculation Parameters
Statutory Output & Assessment
📊 Serbian Statutory Comparative Matrix (Tabela Zakonskih Obračuna)
| Zakon / Statutarna Stavka | Obračunata Vrednost |
|---|---|
| Glavni Rezultat / Statutarni Iznos | 0.00 RSD |
Statutory Framework & Calculation Rules
Statutory Framework (Zakon o porezima na imovinu):
• Taxable Base: Determined by municipal Local Tax Administrations (LPA) based on registered floor space, property age, and average square meter price for the specific municipal zone (*Prosečna cena m² po zonama*).
• Progressive Residential Tax Scale:
- Up to 10,000,000 RSD: 0.40%
- 10,000,000 to 25,000,000 RSD: 40,000 RSD + 0.60% on excess over 10M
- 25,000,000 to 50,000,000 RSD: 130,000 RSD + 1.00% on excess over 25M
- Over 50,000,000 RSD: 380,000 RSD + 2.00% on excess over 50M
• Primary Residence Tax Credit: 50% reduction in assessed tax if the taxpayer resides in the property, capped at a maximum deduction of 20,000.00 RSD per year.
• Taxable Base: Determined by municipal Local Tax Administrations (LPA) based on registered floor space, property age, and average square meter price for the specific municipal zone (*Prosečna cena m² po zonama*).
• Progressive Residential Tax Scale:
- Up to 10,000,000 RSD: 0.40%
- 10,000,000 to 25,000,000 RSD: 40,000 RSD + 0.60% on excess over 10M
- 25,000,000 to 50,000,000 RSD: 130,000 RSD + 1.00% on excess over 25M
- Over 50,000,000 RSD: 380,000 RSD + 2.00% on excess over 50M
• Primary Residence Tax Credit: 50% reduction in assessed tax if the taxpayer resides in the property, capped at a maximum deduction of 20,000.00 RSD per year.
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.