The municipal utility tax is paid once a year for each noticeable name on the site office indicating that activity takes place there. Entrepreneurs and micro and small legal entities with yearly earnings of up to RSD 50,000,000 are free from paying the local community tax for displaying the firm on commercial premises. Exceptions are entrepreneurs and legal entities engaged in the following activities:
- banking
- property and personal insurance
- production and trade of oil and oil derivatives
- production and wholesale trade in tobacco products
- cement production
- postal, mobile, and telephone services
- electricity industry
- games of chance and night bars and discos.
Therefore, if the business entity does not engage in any of the listed activities and during the past year did not achieve an annual income of more than RSD 50,000,000, there is no obligation to pay the municipal tax for registering the company.
Also, the Regulation on criteria for determining activities that affect the environment stipulates the mandatory payment of the eco-tax for all legal entities, entrepreneurs, and associations. This Regulation has been in force since 2019, and the amount of the eco-tax is determined annually and is paid in 12 monthly instalments.
The amount of the eco-tax depends on the predominant activity and whether the business entity is a large, medium, small, or micro legal entity or entrepreneur. Therefore, the amounts that business entities must set aside for
eco tax ranges from RSD 5,000 to RSD 2,000,000, depending on the size of the company and the degree of environmental impact.
The deadline for submitting applications for the local utility tax for highlighting the company and the eco-tax is July 31.
