Serbia: Public consultation on draft law on fees for use of public resources

Proposed to apply as of January 1, 2026

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november 5, 2025

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

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