Published in the Official Gazette of the Republic of Serbia, No. 114/2025, the Decision on the Amount, Method and Deadlines for Payment of the Unified Membership Fee to the Serbian Chamber of Commerce for 2026 (hereinafter: the „Decision“) shall apply as of 1 January 2026. The Decision has a direct impact on all economic operators, including legal entities, entrepreneurs, financial institutions, as well as newly established and status-specific companies.
Provisions of Immediate Relevance to the Business Operations of Economic Operators
- Calculation of the Membership Fee
- The membership fee is determined based on:
- the size of the legal entity (micro, small, medium-sized or large);
- business revenue generated in 2024 and
- in accordance with the Accounting Law.
- In addition to a fixed monthly amount, a variable component amounting to 004% of business revenue applies, subject to the prescribed statutory caps.
Exemptions and Reliefs from the Application of the Decision
- Entities with annual business revenue below RSD 1,000,000.00 are fully exempt from payment of the membership fee for 2026.
- Entities with annual business revenue below RSD 20,000,000.00 are exempt from payment of the variable portion of the membership fee.
- Newly established companies are exempt from payment of the membership fee for a period of one year from the date of incorporation.
- Inactive companies, as well as companies subject to bankruptcy or liquidation proceedings, are exempt from payment as of the month in which such proceedings are initiated.
- Irrespective of any applicable discounts, the monthly membership fee may not exceed RSD 185,000.00, i.e. 1/12 of 0.1% of the achieved business revenue, in accordance with the Decision.
Special Rules Applicable to the Financial Sector
- The Decision precisely defines the elements constituting “business revenue” for banks, financial leasing providers, insurance and reinsurance companies, management companies of investment and voluntary pension funds, as well as broker-dealer companies, by reference to specific AOP positions in the statutory financial statements.
Discounts on the Membership Fee
- Members of the Serbian Chamber of Commerce may be entitled to a reduction of the calculated membership fee, as follows:
- 50% discount for members whose registered seat is located in local self-government units classified within the IV group of development, for enterprises engaged in professional rehabilitation and employment of persons with disabilities, as well as for entities holding the status of social enterprises;
- 30% discount for members classified into a higher size category compared to their classification based on the 2023 annual financial statements;
- Discounts for affiliated companies (with at least 25% shareholding in the share capital), as follows: micro-sized legal entities – 48%, small-sized legal entities – 36%, medium-sized legal entities – 24%, large-sized legal entities – 12% discount on the calculated membership fee.
- Where the conditions for multiple discounts are met, the more favourable discount may be applied, at the member’s discretion.
- The right to a discount may be exercised exclusively by members who have fully settled all due membership fee obligations as of 31 December 2025.
Method and Deadlines for Payment of the Membership Fee
- The membership fee is payable monthly, for the preceding month, concurrently with the payment of employee salaries, to the designated account of the Serbian Chamber of Commerce No. 205-2238-67, held with NLB Komercijalna banka AD Belgrade, using payment code 290 and the mandatory payment reference 651-Tax ID of the payer-2026, in accordance with the Decision.
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