Short-term rental of an apartment in Belgrade (stays under 30 days, the typical Airbnb model) is legal but regulated. Hosts have to register the activity as a sole proprietor or company, get a categorisation certificate (kategorizacija) from the city secretariat, collect the tourist tax (boravišna taksa) from each guest, and report monthly to the city. Unregistered operation risks fines from the tourist inspectorate and account closure by the platforms, which now share data with Serbian tax authorities. The setup runs 4 to 8 weeks end-to-end if done in sequence, and costs around 300 to 600 euros in fees plus the ongoing tax and reporting. Once registered, the apartment is legally on the platforms, the income is on a clean tax footing, and the property qualifies as a categorised establishment for the tourist tax remittance.
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Decide on the legal vehicle: sole proprietor or DOO
A foreign individual can register as a sole proprietor (preduzetnik) in Serbia and operate the rental in their own name, with the simpler flat-rate tax regime (paušalni porez) available for low-turnover operations. A DOO suits larger operations or those wanting limited liability. The sole proprietor route is fastest and cheapest for a single-apartment operation.
- 2
Register the business at APR
For a sole proprietor (preduzetnik), file at APR (Agencija za privredne registre, apr.gov.rs) using activity code 55.20 (holiday and other short-stay accommodation). The APR fee is around 1,500 dinars (13 euros) and registration takes 1 to 3 working days. The Tax Administration is notified automatically.
- 3
Register for the flat-rate tax regime if eligible
Most single-apartment hosts qualify for the paušalni porez (flat-rate tax), where the Tax Administration assigns a monthly tax amount based on activity code, location, and capacity, instead of taxing actual income. Apply through the Tax Administration within 15 days of business registration. Flat-rate tax for a Belgrade single-apartment short-rental typically runs 150 to 400 euros per month.
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Apply for the categorisation certificate at the city secretariat
The City of Belgrade Secretariat for Economy (Sekretarijat za privredu) issues the categorisation certificate (rešenje o kategorizaciji) for short-term accommodation. File the application with: cadastre extract or lease for the apartment, building common-parts consent where the building rules require it, floor plan, photographs, and your business registration. Fees are around 5,000 to 10,000 dinars (43 to 86 euros).
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Pass the inspection
An inspector from the secretariat visits the apartment to confirm it meets the minimum standards for the requested star rating (basic requirements include hot water, working bathroom, smoke detector, fire extinguisher, working kitchen if marketed as self-catering, and clear escape routes). Inspections are usually within 2 to 4 weeks of filing. Bring the inspector to the apartment in person.
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Register the apartment in the e-Turista system
Once categorised, register the apartment in the central e-Turista platform (eturista.gov.rs), which is the national registry of categorised accommodation. The platform is where you report guests, calculate tourist tax, and file monthly reports. Registration is free and takes 1 to 2 working days.
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Collect and remit the tourist tax (boravišna taksa)
Charge each guest the tourist tax per night (in 2026, roughly 120 to 180 dinars per guest per night in Belgrade, about 1 to 1.50 euros). Collect at check-in or include in the platform price. Remit monthly to the City of Belgrade through e-Turista by the 5th of the following month, alongside the guest-night report.
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Report every guest within 24 hours of check-in
Every guest, foreign and domestic, has to be reported to the local police through the eTurista platform within 24 hours of check-in. The platform automates the police filing and the tourist tax calculation simultaneously. Failure to report is the most common cause of inspectorate fines.
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File annual financial statements
Sole proprietors on the flat-rate regime file a simple annual declaration. Sole proprietors on the actual-income regime, and all DOOs, file full annual financial statements at APR by 30 June each year for the prior calendar year. Bookkeeping fees for a single-apartment operation run 50 to 150 euros per month.
Practical notes
- Check the building rules (kućni red) before registering. Many Belgrade buildings have residents associations that restrict short-term rental, and the restriction is legally enforceable. A complaint from neighbours to the inspectorate is a common cause of forced closure.
- Platforms (Airbnb, Booking, Vrbo) now share host and revenue data with the Serbian Tax Administration under bilateral data agreements. Operating off the books is much riskier in 2026 than it was three years ago.
- The tourist tax rate changes annually; check the current rate on the City of Belgrade Sekretarijat za privredu site at the start of each year.
- For higher-turnover operations (over roughly 6 million dinars per year in revenue), the flat-rate regime is closed and you fall back to actual-income taxation with VAT registration. At that point a DOO usually makes more sense than a sole proprietor.
- Foreign owners can outsource the entire operation to a property management company. Belgrade has 30 or 40 active property managers handling foreign-owned short-term rentals; fees run 15 to 25 percent of gross revenue.