The gambling market in Serbia is growing from year to year, and with it, the state revenue from betting shops. In 2024, the government collected more than 177 million from the gambling levy alone, and the total state revenue from gambling is about 320 million, which includes other levies such as income tax and VAT. Compared to the 151 million received in 2023, revenues more than doubled.
In particular, the amount of taxes from the organisers of land-based 바카라s was around 70 million and from bookmakers around 29 million. Online bookmakers showed growth last year: they contributed 54.6 million to the state budget. Charges for organising prize games amounted to around 1.7 million, and for organising classic online gambling, around 18.8 million.
Serbia is the champion in terms of the number of land-based 바카라s
Today, there are 2,921 betting shops in Serbia. In some places, betting halls are next to each other, although the Law on Gambling stipulates that the distance between two betting shops or 바카라s must be at least 100 metres.
This figure, in proportion to the population, is much higher than in most European countries. Serbia is the second country in Europe in terms of the number of betting shops and 바카라s per capita. The only country with more betting shops per capita than Serbia is its neighbouring country, Bosnia and Herzegovina.
Tax levies for operators in Serbia
Brick-and-mortar bookmakers in Serbia are subject to various types of fees. First of all, special fees are levied for the organisation of gambling, which are defined by the Law on Gambling. A one-time fee for the organisation of traditional gambling can be as high as 60% of the difference between the total amount of payments received and the operator’s winning fund.
Additionally, the state generates revenue through taxes on players’ winnings. According to the Law on Personal Income Tax, the category of ‘other income’ includes gambling winnings. They are taxed at a rate of 20 per cent on all winnings exceeding 1227.
Tax increase in 2024
Under the legislative changes enacted at the end of 2024, Serbia’s tax charges for operators have increased significantly. Gaming machines are now taxed at 15% based on the difference between the total amount of bets and winnings received by players. Prior to the legislative changes, this fee was 10%.
As for sports betting, the compensation is 15% of the difference between the total amount of bets and payments to players. The government introduced a flat rate of 25% of this difference for all types of games, applicable to the organisation of games in land-based establishments.
Gambling halls under special surveillance
New amendments to the law increased the retention period for video surveillance recordings from gambling halls to 90 days. Serbian land-based operators are required to provide the Gambling Authority with a link for video surveillance monitoring.
In addition, a ban on serving and consuming food and strong alcoholic beverages in betting shops and 바카라s with slot machines was introduced by the . During the public discussion preceding the adoption of the changes, Serbian gambling organisers expressed dissatisfaction with the new obligations.
This article was first published in Russian on 27 May 2025.
