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Troškovi kupovine nekretnine – Srbija

Pogledajte šta plaćate povrh cene kad kupujete nekretninu: porez na promet nekretnina ili PDV, javni beležnik, zemljišne knjige, agent i dodatni troškovi kredita. Svaki iznos prikazuje kako je izračunat i da li je potvrđen iz zakonskog teksta.

Purchase details
Conditions

Buyer of a first apartment (or family house, or co-ownership share) is exempt for up to 40 m² for the buyer plus up to 15 m² for each household member who also did not own an apartment; tax is due on the area above that (čl. 31a).

  • Natural person, adult citizen of Serbia with residence in Serbia.
  • Did not own an apartment in Serbia from 2006-07-01 until the contract was notarized.
  • Conditions must be met on the contract date.
  • Not available if the buyer or a household member already used the first-apartment VAT refund or this exemption (čl. 31b).
Costs on top of the price (paid by the buyer) 4.884 € + ? 573.326 RSD Excluding items without data (1): ask your notary or bank for them.
Price
100.000 €
Price and costs together
104.884 € + ?
Taxes
2.500 €
Notary and registration
384 € + ?
Agent
2.000 €
Loan costs
0 €
Price 95,3% Taxes 2,4% Fees 0,4% Agent 1,9%

Cost items

Item How it is calculated Who pays Amount
Transfer tax Porez na prenos apsolutnih prava 2,5% of 11.740.000 RSD
Source note

Contract price; if lower than market value, the tax office may assess market value within 60 days of the return (čl. 27).

Read from the consolidated law text on paragraf.rs. Who bears the tax in practice is a contract matter.

 Buyer 2.500,00 € 293.500 RSD
Notary: sale contract Tariff for 11.740.000 RSD: 60.480 RSD × 60% + 1.728 RSD costs (VAT included)
Source note

Bands and amounts (VAT included) from the Paragraf table "od 19. jula 2025"; the Chamber of Notaries page (beleznik.org/tarife) lists 59/2025 as the latest amendment, consistent with it. Whether the 60 % solemnization multiplier also applies on top of the 50 % rate for a solemnized pledge statement was not checked: verify.

 Buyer 323,82 € 38.016 RSD
Registration of ownership Fixed fee 7.010 RSD
Source note

Amounts from the consolidated law on paragraf.rs; they are indexed every year, so re-check each year. Request fee not verified.

 Buyer 59,71 € 7.010 RSD
Registration request fee The amount is not in our rules.
Source note

Separate small fee for the request (Tar. br. 1); press sources quote 320-380 RSD. Not verified.

 Buyer no data ask your notary
Agent commission indicative 2% of 11.740.000 RSD (VAT may be added, depending on the agency)
Source note

No official source; editable default for the calculator.

 Buyer 2.000,00 € 234.800 RSD

Amounts in law are in RSD. Exchange rate used: 1 EUR = 117,4000 RSD (19.10.2026).

Used property or new build

Property Taxes Notary and registration Total costs Items without data
Used property 2.500 € 384 € + ? 4.884 € + ? 1
New build (VAT in the price) 0 € 384 € + ? 2.384 € + ? 1

Totals cover only items with data; compare the count of items without data before drawing conclusions.

Deadlines and rules

Payment deadline: Transfer tax is assessed by the tax office (rešenje) after the notary submits the contract (within 24 h of notarization, čl. 33b); payment is due within the deadline stated in the rešenje (generally 15 days from delivery under the tax procedure law; not verified in this review).

  • One national regime; no regional differences in transfer tax rates.
  • For a new build bought from a VAT payer, VAT (normally included in the price) replaces the transfer tax; the buyer never pays both.
  • Annual property tax (porez na imovinu) is local and not part of the one-off purchase cost.
  • RGZ fee amounts are indexed every year; update the set when the indexed amounts are published.

Rules: Srbija. Valid from 19.07.2025, reviewed on 10.10.2026. Exemptions and fees can differ by canton and municipality.

Sources

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