Steuer auf Ferienwohnungs-Einkommen in Serbien 2026
Wie Privatpersonen Airbnb- und Direktbuchungs-Einkommen deklarieren, Pauschalkosten vs Ist-Kosten und Fristen der Poreska uprava.
Das Wichtigste
- Tourist rental income is taxable — the platform does not declare for you.
- Flat expense ratio or documented actual costs.
- Annual return typically due by March (check PURS calendar).
Many Serbian hosts handle eTurista and tourist tax first and leave income tax for later. That is risky: the tax authority can cross-check stays, bank inflows and platform data.
1What is taxed
Income from renting property to tourists is taxable personal income. Tourist tax and income tax are separate obligations.
Cash, bank transfer or OTA payout — the payment channel does not change taxability; the calendar-year total does.
2Expense deduction: flat percentage or documented costs
Under the Personal Income Tax Law you can deduct a flat expense percentage or claim documented costs (repairs, utilities, OTA commission). Not a lump-sum tax and not Serbia’s quarterly boravišna taksa flat fee.
Flat costs suit smaller properties; documented costs help when expenses are high — choose with your accountant.
3Filing deadlines
Report on the annual personal income tax return (PPP-PD or ePorezi), usually by mid-March for the previous year. Check purs.gov.rs.
Track monthly revenue, nights and OTA fees in Smarenta CRM for your accountant.
4Full compliance stack
Tax does not replace categorization or eTurista — see categorization and eTurista guide.
Common tax questions:
