Pricing an agro-tourism package: costs, margin and agency commission

This is for farms, restaurants and accommodation providers who are building a package (stay, food, activity) for the first time and need to know the lowest price they can accept. The amounts in the example are made up to show the arithmetic; your own costs are your own data.

In short

• Package price = cost per guest divided by (1 minus the margin you want).
• If an agency sells it, do not add the commission as a percentage on top; divide by (1 minus the commission). No law sets the commission rate, it is agreed in the contract.
• Tourist tax is not your cost and not part of your margin: you charge it to the guest per night on top of the accommodation price, show it as a separate line and remit it. Under the amended Law on Tourist Tax, since 1 January 2025 rural tourism hosts are in the same per-night system, and the statutory range is 1.5 to 3 KM per night (3 to 4 KM in declared tourist places); the exact amount is set by your municipality's decision.
• The 100 KM tourist voucher in 2026 covers only accommodation with breakfast. It can be accepted by a registered hospitality provider (company, other legal entity or entrepreneur) offering rooms or apartments and entered in the register (Evidencija) of the Ministry of Trade and Tourism of Republika Srpska. Unregistered households cannot take part.

Who it applies to

Anyone who sells a package to guests, directly or through an agency or tourist organisation.

What to do

1. List costs per guest: accommodation (per night), meals and ingredients, activity or guide, energy and cleaning, insurance, transport if you provide it. Do not include tourist tax in the cost. Spread shared costs over the guests you realistically expect, not full capacity.
2. Set the margin as the share of the price you keep. Example: cost 140 KM per guest, margin 20%, price 140 / 0.80 = 175 KM.
3. If an agency sells it, those 175 KM must remain with you after the commission. At 15%: 175 / 0.85 = about 206 KM. Adding 15% to 175 gives 201 KM and leaves you less than planned. Agree in the contract that commission is not calculated on the tourist tax.
4. Check the price parity terms. Agency contracts often require that the direct price is not lower than the agency price, so check this before offering direct guests a discount. Build the commission into the published price.
5. Seasonal prices: split the year into two or three periods based on your real occupancy (harvest, summer, holidays, winter) and calculate cost for each. In a quiet period do not go below cost; drop an item (for example the activity) rather than work at a loss.
6. Show items separately (stay with breakfast, meals, activity, tourist tax). If you are entered in the voucher register, voucher guests then pay only the remainder; either way, offers are easier to compare.
7. VAT (PDV): if you are in the VAT system, calculate on the price excluding VAT and then add VAT; check with your accountant or the Tax Administration of Republika Srpska. I did not confirm this in an official source.

Deadlines and amounts

• Voucher: 100 KM, adult citizens of Republika Srpska, 7 September to 30 November 2026, accommodation with breakfast outside the holder's place of residence. At least 2 consecutive nights for one voucher holder and 3 consecutive nights for two holders in the same accommodation unit. Conditions for the provider: seat in Republika Srpska, entry in the Central Information System for hospitality, taxes settled and at least four workers registered full time. If the stay is arranged through a travel agency, the accommodation must be a hotel, motel or pension (pansion) categorised by the Ministry. Accommodation providers and agencies apply at evaucer.vladars.rs. Check the terms again for later years.
• Tourist tax: not paid for children under 12; reduced by 50% for ages 12 to 18 and for guests staying continuously more than 30 days. It is collected together with the accommodation charge. The deadlines are set by law and are the same across Republika Srpska: the return goes to the Tax Administration by the 15th of the month for the previous month, and payment is due within five days after the end of the month in which the return was filed. The municipal decision sets only the amount of the tax.
• A private individual providing accommodation sends the nights report to the tourist organisation or agency they have a contract with, by the 15th of the month for the previous month.

Where to go

• The tourist organisation of your municipality or city, for the tax amount and the service contract.
• Poreska uprava Republike Srpske (Tax Administration of Republika Srpska), for the tax return and payment.
• Compare your prices with competing packages before you publish them.

Laws and sources

• Tourist vouchers 2026, Ministry of Trade and Tourism of Republika Srpska
• Decree on the allocation of tourist vouchers (Službeni glasnik RS no. 75/26)
• Law on Tourist Tax (Službeni glasnik RS no. 78/11, 106/15 and 107/24), Tax Administration of Republika Srpska; the 107/24 amendments have been in force since 20 December 2024, with most provisions applying from 1 January 2025. Check the tax amount in your municipality's decision.