Post-2024, online betting is taxed at 15% of stakes minus payouts; other special online games at 10%. Land-based casino games are taxed at 25% GGR for certain categories; land-based slots at 15% GGR. The tax base is gross gaming yield (stakes minus payouts).
Jurisdictions › Serbia › Tax
Serbia · Question 05 of 11
Tax: What is the tax take?
Mixed · Confirmed · Not reviewed · Back to full Serbia report →
Key section parameters
| Jurisdiction | Serbia (RS) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Mixed |
| Confidence | Confirmed |
| Review status | Not reviewed |
| Last collected | 18 Oct 2026 |
Summary answer
Post-2024, online betting is taxed at 15% of stakes minus payouts; other special online games at 10%. Land-based casino games are taxed at 25% GGR for certain categories; land-based slots at 15% GGR. The tax base is gross gaming yield (stakes minus payouts).