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Municipal tax on a car in Serbia: how much it is and how to pay it

The municipal tax (komunalna taksa) is a local tax on keeping a car, paid every year at registration. Each municipality sets it by engine size, but in 2026 no higher than the legal maximum, which runs from 830 RSD (up to 1,150 cm³) to 8,410 RSD (over 3,000 cm³). Belgrade charges that maximum, so a car over 1,600 up to 2,000 cm³ pays 3,370 RSD there; in Novi Sad the same car pays 2,310 RSD.

What is the municipal tax on a car?

Each municipality or city may introduce a local municipal tax on keeping a motor vehicle (Law on Local Government Finance, article 15, point 3). It is paid at registration (article 15v): at the first registration of an imported car, and again at every yearly renewal. For a passenger car, the legal maximum and the local tariffs we checked set the amount by engine size alone, not by the car's age or fuel.

It is not the vehicle-use tax (porez na upotrebu motornih vozila), a separate state tax paid at the same time (see the vehicle-use tax guide).

The legal maximum in 2026

From 1 January 2026 the most a municipality may charge for a passenger car is (Službeni glasnik RS 115/2025):

  • up to 1,150 cm³: 830 RSD
  • over 1,150 up to 1,300 cm³: 1,670 RSD
  • over 1,300 up to 1,600 cm³: 2,520 RSD
  • over 1,600 up to 2,000 cm³: 3,370 RSD
  • over 2,000 up to 3,000 cm³: 5,080 RSD
  • over 3,000 cm³: 8,410 RSD

A municipality may charge less; if it sets more, these amounts apply instead. The amounts are indexed to consumer prices every year, and the Government publishes the new ones in the Službeni glasnik, to apply from the first day of the following month (Law on Local Government Finance, article 15v). The 2026 amounts were published on 19 December 2025.

What Belgrade charges

Belgrade charges exactly the legal maximum: from 1 January 2026 its tariff has the same six amounts as the list above (Službeni list Grada Beograda 100/2025), so a car over 1,600 up to 2,000 cm³ pays 3,370 RSD.

The city's decision covers its whole territory (Belgrade decision on local municipal taxes, article 1) and has one table for vehicles, with no zones, so the amount is the same in every city municipality of Belgrade.

Novi Sad, Niš and other municipalities

Novi Sad charges less from 1 January 2026: 570, 1,150, 1,720, 2,310, 3,460 and 5,760 RSD for the same six engine bands (Službeni list Grada Novog Sada 70/2025). A car over 1,600 up to 2,000 cm³ pays 2,310 RSD there.

The latest Niš amounts we found are 710, 1,410, 2,130, 2,860, 4,300 and 7,110 RSD, which apply from 1 January 2023 (Službeni list Grada Niša 131/2022). We found no later change, but we did not search every issue of the city's official gazette, so it is not confirmed that they still apply in 2026.

Every other municipality sets its amounts in its own decision on local municipal taxes (odluka o lokalnim komunalnim taksama; Law on Local Government Finance, article 18). The calculator shows the legal maximum; if your municipality charges less, turn on "Another municipality" and enter its tax.

Exemptions and electric cars

The Law on Local Government Finance itself exempts only state bodies and organisations, bodies and organisations of territorial autonomy, and local governments (article 14); any other relief is set by each municipality (article 18).

  • Belgrade exempts persons with a physical impairment of 80% or more, persons whose lower limbs are 60% or more impaired, parents of children with multiple disabilities, and organisations of persons with disabilities for vehicles adapted only to carry their members. A person's exemption covers the first vehicle registered in their name in a year, and proof is filed for each registration year.
  • Novi Sad charges 230 RSD to owners with a physical impairment of 80% or more or with lower limbs 60% or more impaired, and nothing for adapted cars used by persons with disabilities.

Unlike the vehicle-use tax, neither city exempts electric cars or hybrids. Their tariffs band cars by engine size alone, which an electric car does not have, so it is not confirmed which band it falls in. The calculator puts it in the lowest band, 830 RSD; ask your municipality.

When and how it is paid

Pay the tax before you apply for registration: MUP enters a car in the register only once the prescribed registration costs and the car's tax and customs obligations are settled (Road Traffic Safety Law, article 270). Proof of payment of the prescribed registration costs goes with the request, and on a first registration it must show the chassis number (registration rulebook, article 5).

The tax is paid into the public-revenue account 840-714513843-04, with payment code 153 for cash or 253 for a transfer, and a reference number under model 97 that contains the code of the municipality or city, for example 501 for Belgrade, 223 for Novi Sad or 521 for Niš (public-revenue accounts rulebook, articles 7 and 11, annexes 1 and 3). It was not confirmed which code and reference number a given municipality wants (for example, whether a payer in Belgrade enters the city's code or the city municipality's), nor whether the slips generated on eUprava for registration include this tax. Ask your municipality before you pay.

Each municipality's decision applies within its own territory, and MUP registers the car where you live, so expect to pay the tax of the municipality you live in; we found no text that says so outright.

Common mistakes

  • "Each municipality sets the municipal tax on its own." It does, but only up to the legal maximum; if it sets more, the maximum applies.
  • "The same car need not cost the same in different Belgrade municipalities." One city decision sets the same amounts for every city municipality of Belgrade; the amounts differ only from one municipality or city to another, for example between Belgrade and Novi Sad.

This step of the import

Work out the whole cost

Sources

The official laws, decisions and pages this guide rests on, read on 23/09/2026. Rules and amounts change, so check the ones that matter to you before you buy.