The default interest rate for late tax payments in Serbia is calculated as the National Bank of Serbia’s key policy rate plus 10%. The current key policy rate is 5,75% (since 12 September 2024).
This statutory rate applies uniformly and cannot be altered by private agreements. Taxpayers are advised to consult the National Bank of Serbia’s website for current rates, as they are subject to change. (https://www.nbs.rs/sr_RS/indeks/ )
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