Serbia Wealth & Property Tax
Detailed wealth & property tax rates and rules for Serbia in 2026.
Wealth Tax
Serbia does not levy a wealth tax.
Wealth Tax Rate
0%
Inheritance / Estate Tax
Serbia levies inheritance tax at 1.5% for second-order heirs (siblings, grandchildren) and 2.5% for third-order heirs (others). First-order heirs (spouse, children, parents) are exempt. The tax applies to real estate and other assets above a threshold.
Top Rate
2.5%
Property Tax
Serbia levies an annual property tax at 0.4% of the tax-assessed value for properties up to RSD 10 million, 0.6% for RSD 10-25 million, 1% for RSD 25-50 million, and 2% above RSD 50 million. Property transfer tax is 2.5% of the market value.
How Serbia Wealth Tax compares
Serbia does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
