Property Tax: Fourth Installment Due by November 16

The Belgrade City Secretariat for Public Revenues has reminded taxpayers that Monday, November 16, 2026, is the final deadline to pay the fourth installment of the annual property tax. By law the installment fell due on Saturday, November 14, but because of the weekend the deadline moves to the next working day, which gives taxpayers two extra days without interest. Anyone who has not paid by then owes late interest from November 17.

Individuals, entrepreneurs and companies pay property tax in four quarterly installments, each due no later than 45 days after the start of the quarter, as the Law on Property Taxes prescribes. The fourth installment is normally a quarter of the annual liability stated in the assessment the taxpayer received from the local tax administration. Those who have not yet received a new assessment for this year pay on account, based on the earlier liability, and the difference is settled later, once the new assessment arrives.

The amount differs from city to city. It depends on the size of the property, its location, its assessed value and the tax rate set by the local government.

What does paying late cost?

Late interest is calculated from the first day after the deadline, on the unpaid amount and only for the days of delay. It is not a one-off penalty equal to the full annual rate. The daily newspaper Novosti reports that the annual rate is 16.5%.

Misdemeanor proceedings are also possible. Novosti reports that the fine for individuals can reach 5,000 dinars (about 43 euros).

Who has to pay property tax?

The circle of taxpayers is wider than owners of apartments, houses and weekend homes. The tax also covers business premises, garages and land larger than ten ares. A private individual who uses or leases a home for an indefinite period or for more than a year can be a taxpayer too, under specific legal conditions. Tax adviser Jovan Pavlovic explained to Biznis.rs which other grounds create the obligation:

“Tax is also paid on the right to use construction land larger than ten ares when it has not yet become private property, as well as on public property that someone uses without a legal basis or as an authorized user. In some cases actual possession is enough to create the tax obligation, even when the owner is unknown or has not been formally established. The obligation can also arise in the case of financial leasing of real estate,” Pavlovic explained.

A tenant of a shop, hall or warehouse is not a taxpayer simply because they use the space. The obligation stays with the owner, that is, the landlord. According to an April 2021 opinion of the Ministry of Finance, this holds even when the contract says the tenant reimburses the tax through the rent: that arrangement is a matter between the two parties and does not change who the law names as the taxpayer.

Is tax due on an illegal building or a swimming pool?

Yes, when the structure counts as real estate under the law. Pavlovic said:

“The fact that a building has no construction permit, has not been legalized or is still in the legalization process does not mean it is exempt from tax. What matters for tax treatment is whether the structure exists as real estate within the meaning of the law, not only its status under construction rules. In other words, illegally built structures can also be taxed if they meet the legal conditions,” Pavlovic said.

Real estate also includes structures that are not visible on the surface, provided they are permanently attached to the ground:

• underground garages and shelters
• canopies and fuel stations
• distribution networks for water, electricity and gas

The dividing line is whether the object can be moved without damage. Prefabricated structures, mobile cabins, changing rooms and beach furniture, along with removable swimming pools that can be relocated without damage, count as movable property and are not taxed on this basis. Pools that are built in and permanently connected to the land are taxable.

Lack of access does not cancel the obligation either. Even when land or a building has no access road and the owner has no guaranteed right of way, the tax is still due, and Pavlovic sums it up this way:

“What creates the obligation is not whether the owner can actually use the property or reach it freely, but whether they hold ownership, possession or a right of use that the law recognizes as a basis for taxation,” Pavlovic concluded.

Where can you check a debt and the payment details?

The status of tax obligations can be checked on the local tax administration’s portal or in person at the city or municipal tax office. When paying, check the account number and the reference number, because that is the only way the payment is recorded correctly.

Taxpayers in Belgrade can contact the municipal departments of the Secretariat for Public Revenues, whose phone numbers are listed on the City of Belgrade website. The departments receive visitors on working days from 8 a.m. to 2 p.m., and on Wednesdays from 8 a.m. to 6:30 p.m.