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Tax on short-term rental income in Serbia 2026
Legal

Tax on short-term rental income in Serbia 2026

How individuals declare Airbnb and direct booking income, flat vs actual expenses, and Poreska uprava deadlines.

2 min readVerified: 2026-09-11

Key takeaways

  • Tourist rental income is taxable — the platform does not declare for you.
  • Choose 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.

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). Consult an accountant for the best method.

3Filing deadlines

Report on the annual personal income tax return (PPP-PD or ePorezi), usually by mid-March. Track monthly revenue in Smarenta CRM.

4Full compliance stack

Tax does not replace categorization or eTurista — see categorization and eTurista guide.

Common tax questions:

Must I declare Airbnb income in Serbia?
Yes — income from renting property to tourists is taxable regardless of OTA or direct payment.
Standard expense deduction or documented costs?
Under the Personal Income Tax Law you reduce taxable income by a flat expense percentage or documented costs — not a lump-sum tax. Separate from Serbia’s boravišna taksa flat fee per bed.
When do I file?
Annual income tax return — typically by end of March for the previous year (PPP-PD or ePorezi). Check current Poreska uprava deadlines.
Does Smarenta file tax for me?
No. Smarenta helps you keep income and stay records in CRM; you or your accountant files with the tax authority.

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Tax on short-term rental income in Serbia 2026 | Smarenta