economy
January 3, 2026
Od 1. januara u Srbiji se primenjuje novi porez: Cilj je da se smanji zagađenje
U Srbiji se od 1. januara primenjuje nacionalni porez na emisije ugljen-dioksida (CO2) od četiri evra po toni, što će regulisati dva zakona čija primena počinje – o porezu na emisije gasova sa efektom staklene bašte i o porezu na uvoz ugljenično intenzivnih proizvoda.

TL;DR
- Serbia introduced a national CO2 tax of four euros per ton on January 1st.
- Two new laws regulate the tax: the Law on Greenhouse Gas Emissions Tax and the Law on Tax on Imports of Carbon-Intensive Products.
- The goal is to reduce pollution, improve energy efficiency, and create a level playing field for Serbian industry internationally.
- This aligns Serbia with the EU's Carbon Border Adjustment Mechanism (CBAM).
- The tax applies to CO2, nitrous oxide (N2O), and perfluorocarbons (PFCs), calculated in CO2 equivalents.
- Industries most affected include nitrogen fertilizers, iron, steel, aluminum, cement, and electricity production.
- The Law on CO2 Tax applies to entities requiring emissions permits, primarily large and medium-sized companies.
- Revenue generated will fund green transition investments.
- The Law on Tax on Imports of Carbon-Intensive Products excludes electricity due to technical limitations.
- Importers will pay based on embedded emissions in imported goods but can use tax credits if emissions were already paid in the country of origin.
- Serbia joins 44 other countries with a carbon tax.
- The EU's CBAM phases in over time, aiming to equalize tariffs with the EU Emissions Trading System (EU ETS) by 2034.
- CBAM requires EU importers to purchase certificates for embedded CO2 in imported products.
- The current EU ETS price ranges from 60 to 80 euros per ton, with potential future increases.
- Implementing these regulations will impose additional costs on Serbian exports to the EU, potentially amounting to hundreds of millions of euros annually.
- Decarbonization and investments in reducing greenhouse gas emissions and improving energy efficiency are crucial for maintaining the competitiveness of Serbian industry in the EU market.
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