Serbia gambling law updates

Published on 31 August 2026 and in force on 8 September 2026, the act amends the Corporate Income Tax Law (most provisions apply from EU accession, others from 1 January 2027 and 1 January 2028) and the VAT Law (from 1 January 2027, with parts earlier). Neither touches the gambling-specific rules: the corporate rate (art. 39) and the VAT exemption for organising games of chance (art. 25(2)(18)).

In force since 8 Sep 2026mfin.gov.rsOfficial text

A draft VAT Law that would apply from the day Serbia joins the EU was in public debate from 1 to 21 June 2026. It keeps the exemption for organising lottery games, casino games, betting and machine games (art. 56(1)(9)). It is a draft.

Proposal, not law yetmfin.gov.rsOfficial text

The Government adopted a bill amending the Advertising Law on 22 May 2025. It would ban advertising of special games of chance (casino, machine and betting games) on television from 06:00 to 23:00 except around sport, allow it on radio only during sports broadcasts, ban it on open surfaces and transport vehicles (except the operator's own premises and sports events it sponsors) and on internet portals and social networks where the message calls to play, limit the use of public figures, and allow bonus advertising only on the operator's own website and premises, in sports pages and by direct advertising to registered players. It is not law, and the National Assembly's list of bills in procedure, read 8 October 2026, does not show it.

Proposal, not law yetsrbija.gov.rsOfficial text

A bill received on 22 October 2024 from the same group would exempt a single gambling win of up to RSD 10,000 from income tax (art. 83). The National Assembly's list of bills in procedure shows no decision on it.

Proposal, not law yetparlament.gov.rsOfficial text

A bill received on 22 October 2024 from the Freedom and Justice Party group would raise the casino fee in art. 54(5) of the Law on Games of Chance from 25% to 60% of stakes minus winnings paid. The National Assembly's list of bills in procedure shows no decision on it; art. 54(5) still reads 25%.

Proposal, not law yetparlament.gov.rsOfficial text

A bill received on 7 March 2024 from the Green-Left Front group would ban gambling advertising and organisers' sponsorship (new arts. 54 and 68 of the Advertising Law).

Proposal, not law yetparlament.gov.rsOfficial text

The Government's Work Plan for 2026 lists, for December 2026, amendments to the VAT, corporate income tax and personal income tax laws and a new Law on Digital Assets. It lists no act amending the Law on Games of Chance or its rulebooks.

Proposal, not law yetsrbija.gov.rsOfficial text