GuidesSerbia
eTurista and tourist tax in Serbia: a guide for apartment hosts (2026)
Who must be entered in eTurista and how fast, what the tourist tax (boravišna taksa) costs in 2026 — including the new ranges from 15 October — and how private hosts pay the yearly flat amount, from the law and the official eTurista pages.
Updated September 22, 2026
In short
- Every guest you host — Serbian or foreign — is entered in eTurista as soon as they arrive, and checked out as soon as they leave.
- Private hosts pay the tourist tax as a fixed yearly amount per bed, set by the Government by tourist-place category: 3,300 RSD in a category I place, 1,000 RSD outside a tourist place.
- A private host does not collect the tourist tax from guests; companies and entrepreneurs charge it per night and show it as a separate line on the bill.
Guest registration: eTurista
Who must register
Every host who provides accommodation: private individuals in domaća radinost (a house, apartment or room let to guests), rural tourism households (seosko turističko domaćinstvo), entrepreneurs and companies. Every guest is entered, domestic and foreign. A private individual may offer at most 30 beds.
Deadline
Enter each guest immediately on arrival, and the check-out (odjava) immediately when they leave. A host whose own software is connected to eTurista may instead send the data twice a day, between 10:00 and 14:00 and between 22:00 and 02:00. For a foreign guest, the police must be notified within 24 hours of the start of the stay.
Where
On the eTurista portal, portal.eturista.gov.rs — the Central Information System (centralni informacioni sistem) run by the Ministry of Tourism. Your municipality (jedinica lokalne samouprave) first enters your property into the system and gives you a login, with your e-mail address as the username; you can then authorise other people to enter guests. For each foreign guest the system produces a certificate of stay (potvrda o boravku), which you and the guest sign.
What you enter
Name and date of birth; for Serbian citizens the personal identification number (JMBG) and home address; for foreigners citizenship, the travel document's type, number and issue date, the date and place of entry into Serbia and the date until which they may stay. Also the unit, the date and time of arrival and departure, and how and why the guest came — copied from an ID card, passport or other photo ID.
Software
The eTurista rulebook recognises a host's own software connected to the system, and the eTurista FAQ mentions batch upload and a REST service. Through them an arrival can be entered up to 26 hours after the fact; typed in by hand, only up to 2 hours.
Fines
Under the Law on Hospitality (Zakon o ugostiteljstvu), not entering guests daily and properly, or entering untrue data, costs a private individual 150,000–350,000 RSD, a company 200,000–800,000 RSD and an entrepreneur 100,000–500,000 RSD. Under the Law on Foreigners (Zakon o strancima), not registering a foreign guest with the police within 24 hours costs a private individual 5,000–150,000 RSD, and a ban on hosting foreigners may follow.
Tourist tax (boravišna taksa)
- What it is
- The tax charged for every day of a guest's stay, set by the Law on Hospitality. The money goes to the budget of the municipality where the property is.
- Who sets the amount
- The Government sets a lowest and highest amount for each category of tourist place (I to IV); each municipality or city sets the actual amount by decision within that range, and it can differ between parts of the municipality. Outside a categorised tourist place, the lowest category's rate applies. The Government also sets the yearly flat amounts private hosts pay.
- 2026 amounts
- National ranges per guest per night until 14 October 2026: category I 100–160 RSD, II 80–140, III 70–120, IV 60–110. From 15 October 2026 (decree Sl. glasnik RS 90/2026): I 190–240 RSD, II 150–200, III 110–170, IV 90–140. Private hosts' yearly amount per bed: 3,300 RSD in a category I place, 2,600 in II, 2,000 in III, 1,300 in IV and 1,000 RSD outside a tourist place.
- Who pays less
- Children under 7 pay nothing and 7- to 15-year-olds half. Also exempt, with proof: people sent for treatment or rehabilitation by a medical commission, people with a physical impairment of 70% or more or certain other disabilities and anyone accompanying them, pupils on organised school stays, foreigners exempted by international agreements, and anyone staying more than 30 days in a row.
- How it is paid
- The municipality sets a private host's yearly amount within 15 days of the categorisation decision becoming final; the host pays it quarterly, by the 5th of the month after each quarter, and sends proof of payment within 7 days. Companies and entrepreneurs charge the tax with the stay, show it separately on the bill and pay it to the municipality by the 5th of the next month; eTurista calculates what is due.
For every guest
- Before arrival, collect every guest's name, date of birth and ID or passport details (the JMBG for Serbian citizens) — an online check-in does this for you.
- As soon as each guest arrives, enter them in eTurista.
- As soon as they leave, enter the check-out.
- By the 5th of the month after each quarter, pay your yearly amount's instalment — and send the municipality proof within 7 days.
Every guest's details in one place, before arrival
Staywick's online check-in collects every guest's details — with a passport scan — before they arrive, keeps the register per unit with its eTurista details, and exports it; filing straight to eTurista from the app is on the way. The tourist tax is worked out for each stay from every guest's age.
Questions
Do I have to register Serbian guests too?
Yes. eTurista covers every guest you host, domestic and foreign. Serbian citizens are entered with their JMBG and home address, foreigners with their travel document.
Do I still have to report foreign guests to the police?
The Law on Foreigners requires anyone who houses foreigners for payment to register their stay with the police within 24 hours. eTurista passes foreign guests' data to the Interior Ministry automatically, but no text we read says outright that this replaces the police registration — confirm it with your local police.
Do I charge the tourist tax to my guests per night?
Not as a private host in domaća radinost: you pay a fixed yearly amount per bed yourself and do not collect the tax from guests. Companies and entrepreneurs charge it per night and show it separately on the bill.
What changes on 15 October 2026?
A new government decree (Sl. glasnik RS 90/2026) raises the per-night ranges — in a category I place, for example, from 100–160 RSD to 190–240 RSD. It does not change the yearly per-bed amounts private hosts pay, which are set by a separate decree.
Official sources
- eturista.gov.rs
- eturista.gov.rs/tekst/331384/cesto-postavljena-pitanja.php
- eturista.gov.rs/tekst/332050/podzakonski-akti.php
- pravno-informacioni-sistem.rs/eli/rep/sgrs/skupstina/zakon/2019/17/6/reg
- pravno-informacioni-sistem.rs/eli/rep/sgrs/ministarstva/pravilnik/2020/87/5/reg
- pravno-informacioni-sistem.rs/eli/rep/sgrs/skupstina/zakon/2018/24/1/reg
Checked against the Law on Hospitality (Sl. glasnik RS 17/2019), the eTurista rulebook, the Law on Foreigners, the Government's tourist-tax decrees and the official eTurista pages on 22 September 2026. New per-night ranges apply from 15 October 2026, and each municipality sets its own rate within them — confirm the exact figure with your municipality. This guide is not legal advice.
Ready to run it from one place?
Set up your first apartment in minutes. Free for 14 days, and we will not ask for a card.