The term "Tourist Residence Tax" often misleads both tourists and accommodation providers. Like in all popular tourist destinations worldwide, which generate a large number of visits and overnight stays throughout the year, the city of Belgrade has a prescribed administrative tourist residence tax.

At this point, Novi Apartmani explore what the tourist residence tax in Belgrade actually represents, who is obligated to pay it, and how it functions.

What is the tourist residence tax and how much does it amount to from the perspective of accommodation unit owners?

The tourist residence tax represents an expense that all apartment users, who are at a given moment outside their place of residence and are using accommodation services elsewhere, are obligated to pay.

It is, in fact, a type of local tax paid by tourists staying in a certain place for a certain period. This form of tax is used to finance local services and infrastructure used by tourists during their stay. The amount of this tax varies depending on the area, city, and municipality where the accommodation facility is located.

This is especially significant when it comes to individuals engaged in short-term rentals of categorized accommodation units, as a one-time annual obligation to pay is defined towards them, precisely depending on the category of the tourist place.

Four categories of tourist places have been defined in Serbia:

1. I category of tourist place - RSD 3,300.00;
2. II category of tourist place - RSD 2,600.00;
3. III category of tourist place - RSD 2,000.00;
4. IV category of tourist place - RSD 1,300.00.

If the accommodation capacity is located outside the territory of the tourist place, the amount per bed is RSD 1,000.00.

When it comes to the city of Belgrade, it falls into the I category of tourist places, so individuals pay the tax in the amount of RSD 3,300.00 per available bed for one calendar year.

As for legal entities, they are obligated to separately indicate the amount of the tourist residence tax charged to the guest on the fiscal receipt issued during the payment of their service. The legal entity is then obligated to deposit all funds collected under the tourist residence tax by the fifth day of the month for the previous month. It is worth mentioning here that if a legal entity, as an accommodation provider, for any reason does not collect the tourist residence tax from the guest, it is obligated to deposit the amount independently within 15 days.

How much do tourists and other visitors to Belgrade actually pay for the tourist residence tax?

According to the currently valid regulation from 2020, the price of the tourist residence tax per overnight stay is RSD 160.00 and will be charged simultaneously with the payment of the accommodation price. This amount is subject to change in accordance with the decisions of the competent authorities in Belgrade and the Republic of Serbia.

As for exemptions from paying the tourist residence tax, it is precisely defined which categories of users are exempt from paying. According to current regulations, these are:

• children up to 7 years of age (from 7 to 15 years, 50% of the tourist residence tax is paid);
• persons sent for specialized rehabilitation by a doctor;
• persons with disabilities and certain problems (paralysis, malignant diseases, autoimmune diseases, etc.) and their companion;
• pupils and students sent by the ministry or educational institution;
• foreign citizens exempt from paying taxes under international regulations;
• persons staying in the facility (apartment) for more than 30 days.

The tourist residence tax definitely represents an important part of the income of each tourist place. Sometimes, the tourist tax and its high amount are used to try to influence the reduction of the number of tourists, which is increasingly resorted to by the most famous world tourist destinations.

Now that you are familiar with the most important information about the tourist residence tax in Belgrade, it is time to find your ideal accommodation and start planning to enjoy the numerous beauties and entertainment that Belgrade has to offer. So visit the Novi Apartmani website in time and in the STRICT CENTER section find your ideal accommodation from which you will have the opportunity to explore the capital of Serbia in a very simple way.