The Tax Administration of the Republic of Serbia has issued tax rulings determining the personal income tax obligations for individuals engaged in the activity of short-term leasing (“apartment per day”) for the 2025 tax year.
This activity, in accordance with the laws regulating hospitality and tourism, includes the provision of accommodation in domestic hospitality facilities (houses, apartments, rooms) and rural tourism households, for stays of up to 30 days. Income earned in this manner is considered income from hospitality services.
The rulings were submitted to the postal service on 28 April 2025 and, in accordance with Article 36, paragraph 4 of the Law on Tax Procedure and Tax Administration (“Official Gazette of RS”, No. 80/2002 to 101/2023), shall be deemed delivered upon the expiration of 15 days from the date of postal submission – that is, on 13 May 2025.
If the activity commenced during the calendar year, the tax obligation arises as of the following quarter. For example, if the activity commenced in August 2024, the obligation arises from the fourth quarter of 2024. If the activity continues in 2025, tax is assessed for the entire year.
An appeal may be filed against the ruling within 15 days from the date it is deemed delivered. It should be noted that the filing of an appeal does not stay the execution of the ruling.
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