Property tax in Republika Srpska: who pays, how much and by when

Owners of houses, flats, business premises and land in Republika Srpska pay property tax. The Tax Administration of Republika Srpska (Poreska uprava Republike Srpske) assesses and collects it, and the revenue goes to the municipality or city where the property is (Article 20). A farm household that also hosts guests mainly needs to know what is exempt and what is taxed.

In short

• The taxpayer is the owner. Co-owners pay in proportion to their share (Article 5).
• The tax base is the assessed market value on 31 December of the previous year. The municipality or city sends property values by zone to the Tax Administration by 31 January, and the Tax Administration adjusts them with coefficients for the property's characteristics (Article 4).
• The rate is up to 0.20%, and up to 0.10% for buildings used directly for production. The municipal or city assembly sets the exact rate by 31 January (Article 8).
• Cultivated agricultural land and property used for your own agricultural production are exempt, even when that production earns you money (Article 9, paragraphs 1 and 2). The house you live in is not exempt, but it gets a reduction of the tax base (Article 10).
• The tax is paid in two instalments: the first by 30 June (at least 50% of the amount), the second by 30 September (Article 15).

Who it applies to

• Owner of a house or guesthouse. The house is taxed on its assessed value, both the part you live in and the part for guests. For the house where you have your registered residence you can claim a reduction of the tax base (Article 10, see step 3).
• Building with several uses. If one part of a building serves your own agricultural production (for example a barn or a store room) and another part has a different use (for example guest rooms), the exemption applies only in proportion to the area used for agricultural production (Article 9, paragraph 5).
• Owner of land. Cultivated agricultural land is exempt. Uncultivated agricultural land, building land and forest land are valued by zone and can be taxed.
• Person using a property with no known owner. If the owner cannot be identified or found, the person using the property pays (Article 5, paragraph 3).

What to do

1. Register the property with the Tax Administration within 30 days of acquiring it or starting to use it. Submit the registration to the regional unit covering the area where the property is. The property is entered by cadastral parcel (Article 7). Failing to register is a misdemeanour (Article 19).
2. If you claim an exemption (cultivated land, buildings for your own agricultural production), submit the request together with the registration (Article 9, paragraph 4). Ask the regional unit of the Tax Administration which form and evidence you need.
3. If you live in the house, claim a reduction of the tax base: up to 50 m² for the owner and 10 m² for each household member. It applies only to the one property where you have your registered residence. If several taxpayers, for example two co-owners, have their residence in the same flat or house, only one of them gets the 50 m² reduction, and the base is reduced by 10 m² for each of the others and their household members (Article 10). Ask the regional unit of the Tax Administration how to claim it.
4. Report any construction or extension that raises the property's value to the Tax Administration by the end of the tax year at the latest (Article 13). A change entered after 1 January does not alter that year's tax.
5. The Tax Administration issues the tax bill by 31 March. If you acquire a property during the year, you get the bill within 30 days of acquisition (Article 14, paragraph 2). If you have not received a bill, contact the Tax Administration. Unreported property that it finds is registered on its own initiative.
6. If you disagree with the bill, file an objection within 15 days of delivery. The Tax Administration decides on it, and its decision can be appealed (Article 16).
7. Before you sell or otherwise transfer a property, pay all tax due on it. The notary checks this through a Tax Administration certificate on your tax status, which you bring to the notary (Article 15, paragraphs 3 to 5). An individual who transfers ownership without paying the tax due can be fined 1,000 to 3,000 KM (Article 21).

Deadlines and amounts

• Tax bill: by 31 March of the tax year (Article 14).
• First instalment: by 30 June, at least 50% of the total.
• Second instalment: by 30 September.
• Interest is charged on unpaid amounts. Once the bill becomes enforceable (Article 17), the Tax Administration can start forced collection.
• The law sets only the maximum rate. The rate for your property is in the current year's decision of the assembly of the municipality or city where the property is located.

Where to go

• Tax Administration of Republika Srpska, Contact Centre: +387 51 332 300, kontakt@poreskaupravars.org. Regional centres and units are listed on the Contact page.
• The finance department or tax service of your municipality or city (Trebinje, Bileća, Gacko, Ljubinje, Nevesinje, Berkovići), for the decision on the rate and the zone values.

Laws and sources

• Zakon o porezu na nepokretnosti, Law on Property Tax (Službeni glasnik Republike Srpske 91/15), Articles 4, 5, 7 to 10, 13 to 17 and 19 to 21
• Tax Administration of Republika Srpska: laws and by-laws on property tax
• Tax Administration of Republika Srpska: notice on the first instalment for 2026