| Country | Property tax (PT) rates |
| Bosnia & Herzegovina | Federation of Bosnia and Herzegovina (FBiH) Property tax ranges between 0.5BAM and 3BAM per m² of the property / land. Transfer tax is calculated at the rate of up to 5% of the transaction value. Property and transfer taxes are set by cantons. Republic Srpska (RS) Property tax is set at the flat rate of 0.2% (0.1% for properties used for production activities). Transfer tax is set at the rate of 3% of the transaction value. |
| Croatia | The property tax (from 1 January 2025) ranges from 0.60€ to 8€ per square meter, subject to conditions determined by the local self-governments. Property transfer tax is set at the rate of 3% of the market value. |
| Greece | A single property tax (ENFIA) for buildings ranges from 2€ to 16.20€ per m², depending on the zone. The basic property tax for land ranges from 0.0037€ to 9.25€ per m² depending on the location and use of the land. The additional tax for properties owned by legal entities is 0.55% (0.35% for public entities) on the total value. The additional tax for properties owned by individuals with the total value of more than 400,000 € ranges from 0.2% to 1%. Transfer tax is set at the rate of 3%. |
| Montenegro | Property tax ranges between 0.25% and 1%. Transfer tax is set at the rate of 3% of the sale price. |
| North Macedonia | Property tax ranges between 0.10% and 0.20%. Transfer tax ranges between 2% and 4%. Property and transfer taxes are set by municipalities and calculated on the market value of the property. |
| Serbia | Property tax depends whether a taxpayer keeps books or not. In a case where a taxpayer keeps books, the tax rate is 0.4% of the book value of the property. If a taxpayer does not keep books, tax rates are up to 3%. Transfer tax is set at the rate of 2.5% of the sale price. Property and transfer taxes are set by municipalities. |
Balkan – 2025 Property Tax Rates per Country
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