Serbia: Amendments to “Eco Tax” adopted

The National Assembly adopted amendments to the law on charges for usage of public resources.

Amendments to “Eco Tax” adopted

The National Assembly of the Republic of Serbia adopted amendments to the law on charges for usage of public resources that introduce the following changes to the fee for protection and improvement of the environment (“Eco Tax”) (published in the Official Gazette of the Republic of Serbia, No. 92/2023 and effective as of 1 January 2024):

  • The deadline for submission of Eco Tax returns was shortened from 31 July to 30 April.
  • Eco Tax is payable quarterly within 15 days from the end of the quarter, and taxpayers must pay a monthly advance in the amount of monthly liability for the previous year.
  • Branch offices of foreign legal entities are subject to Eco Tax.

Read a January 2024 report [PDF 112 KB] prepared by the KPMG member firm in Serbia


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