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 Serbia · Question 05 of 11

# Tax: What is the tax take?

Mixed · Confirmed · Not reviewed · [Back to full Serbia report →](https://advennt.io/jurisdictions/serbia/)

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).

## Full section analysis

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).
