Serbia: Public consultation on draft law on fees for use of public resources
Proposed to apply as of January 1, 2026
The Ministry of Finance initiated a public consultation on the “Draft Law on Fees for the Use of Public Resources,” which includes the following measures:
- Changes regarding the right to appeal/file a claim for the drainage fee, the fee for the use of water facilities, the fee for water pollution and the fee for substances that damage the ozone layer
- Change in the deadline for submitting the eco tax return
- Expanded scope of toll payers
- Expanded definition of a public area
- Fee for direct water pollution
- Expanded scope of fee for the use of road land for access and construction of facilities
- Fee for the installation of telecommunication equipment
- Fee for the use of radio frequencies in mobile and fixed services
- Fee for the use of numbering
- Packaging fee
The draft law is expected to enter the legislative procedure by the end of the year, as it is proposed to apply as of January 1, 2026.
Read a November 2025 report prepared by the KPMG member firm in Serbia