In addition to the levy on garages and auxiliary facilities, which raised the public to its feet in the previous days due to legal changes, many families in Serbia pay 6 more different taxes. Thus, the total figure per year can reach several hundred euros.
In addition to property taxes, which include taxes on an apartment or house, but also a cottage, garage and other real estate, we also pay taxes every year when registering a car. Boat owners also pay a fee, so let it be a vessel of 100 euros. Field tax, agricultural land are also paid, and there is also a tax on weapons and a grave site.
People often forget that they regularly deduct income tax from their salary, because the employer is responsible for this tax, who directly pays the prescribed amount to the Tax Administration. Those who earn more than 22 thousand uros a year pay taxes independently.
Real estate tax
Within the annual property tax, all owners of apartments, houses, cottages and other real estate are obliged to pay the amount prescribed by the local self-government. The amount is determined based on the price per square meter on the territory of the municipality in the previous year, and this tax can be paid in 4 quarterly installments, which fall due in February, May, August and November.
Thus, for example, for a smaller apartment in a new building in one of the Belgrade municipalities that do not belong to the center itself, the annual tax ranges from 45 to 85 euros.
Car tax
The tax on the use of motor vehicles, which is paid during regular annual registration, has been changed since January 1, 2020, so for cars that are most common on our streets, with a cubic capacity of 1,150 to 1,600 cm3, it amounts to 20 and 50 euros, respectively. For a slightly “stronger machine” of 2,000 cm3, the tax is also stronger – 100 euros.
This tax is reduced for motor vehicles older than five years, by 15 percent for vehicles from five to eight years of age, 25 percent for vehicles between 8 and 10 years old and 40 percent for vehicles older than 10 years. For motor vehicles aged 20 and over, the use tax is paid in the amount of 20 percent of the prescribed amount.
Tax on vessels
Owners of new boats without a cabin, up to 5 meters long, pay an annual tax of 35 to 350 euros, depending on the engine power. For vessels older than 10 years, the amount ranges from 25 to 250 euros. The price is high, and the quality is non-existent, many owners would say, and they have a headache. The tax on new “cabins” ranges from 50 to 400 euros, and on ships and yachts with motor propulsion from 500 to 2.300 euros.
For floating catering facilities, the tax is paid according to the area they occupy and amounts to 10 euros per square meter.
Weapons tax
The tax on registered weapons is paid for each calendar year, on automatic rifles, semi-automatic rifles and personal safety weapons of category B (pistols).
This tax is paid in an annual amount, for each piece of weapon, namely 30 euros for personal security weapons of category B, 45 euros for a semi-automatic rifle and 110 euros for an automatic rifle.
Tax on agricultural land
The tax on agricultural land varies from city to city, just like the tax on other real estate, ie apartments and houses. The local government determines the amounts, based on the average price per square meter in the previous year. And that is another tax that bothers many citizens, especially those who have a field from which they have no benefit – they simply inherited it and do not use it.
Income tax
Income tax is the taxation of the income of a natural person, and the collection of this type of tax in our country is usually done monthly, through taxation of salaries (“income tax”). The employer is obliged to calculate and pay this amount to the tax authorities on behalf of the workers, and the tax rate is 10 percent of the gross salary, with a smaller non-taxable amount (in 2020 it is 140 euros).
Another, less common approach to income taxation is the taxation of entrepreneurs – lump sum and through taxable profit. Other non-salary income is taxed separately, such as income from capital where the tax rate is 15 percent, or on the issuance of real estate where the tax rate is 20 percent.
In addition, there is a special annual income tax, which is paid on high incomes, ie those above three times the average annual salary in the country. The tax rate for income up to six times the average salary is 10 percent, and for amounts over that limit 15 percent.
Lease of a grave site
Holders of the right to use the grave site pay around 12 euros a year in Belgrade, for rent and maintenance.
The highest tax is 67,000 euros
The highest property tax for last year was paid by a citizen of Belgrade who owns more than 5,000 square meters of apartments, business premises, garages and construction land. His tax decision in the name of residential and business space was exactly 67,000 euros, BiF reports.
