The three residency tests
Under Serbian personal income tax law you are a Serbian tax resident if any one of these applies:
- Residence or centre of interests. Your residence, or your centre of business and vital interests, is in Serbia.
- 183 days. You stay in Serbia for 183 days or more within any 12-month period that starts or ends in the tax year. The days do not need to be consecutive.
- Public service abroad. You were sent abroad to work for a Serbian diplomatic or consular office. This rarely applies to entrepreneurs.
If Serbia has a double tax treaty with your other country of residence, the treaty's tie-breaker rules decide where you are resident for treaty purposes.
Main tax rates
| Tax | Rate |
|---|---|
| Corporate income tax | 15% |
| Personal income tax on salary | 10% |
| Dividends | 15% |
| Capital gains | 15% |
| VAT (standard rate) | 20% |
General rates. Social security contributions, reduced rates and treaty rates may apply. We confirm the position for your case.
The usual route
- Register a Serbian company by power of attorney (details).
- Apply for Visa D at the Serbian embassy in your country, based on the company.
- Get a temporary residence permit in Serbia (details).
- Move your life and business here, or meet the 183-day test.
- Request a tax residence certificate from the Serbian Tax Administration.
Before you move: check your home country
Becoming tax resident in Serbia does not by itself end your tax residency elsewhere. Some countries tax former residents for years after departure, or require a formal deregistration. We review your situation in the first consultation and, where needed, work with your home-country tax adviser so the move is clean and fully legal.
This page is general information, not tax advice. Tax residency depends on your facts and on the laws of every country involved.