Serbia
Southern Europe • UTC+2 • Europe/BelgradeSerbian Flat Tax System
Serbia employs a flat tax system with a uniform rate for personal and corporate income taxes. The VAT is applied at a standard rate, with some reduced rates for specific goods and services.
Income Tax
10%
Flat rate on personal income
Corporate Tax
15%
Standard corporate tax rate
VAT / GST
20%
Standard VAT rate
Nomad Visa
Available
Remote Work Visa
Tax System Overview
Serbia's tax system is characterized by a flat tax rate for both personal and corporate income. VAT is applied at a standard rate, with reduced rates for certain goods.
System Type
Flat tax system
Resident Taxation
Residents are taxed on worldwide income at a flat rate.
Non-Resident Taxation
Non-residents are taxed only on Serbian-source income.
Tax Year
January 1 – December 31
Income Tax Bands
Serbia's flat income tax rate applies to all personal income.
Tax Treaty
Double Taxation Agreements help avoid double taxation on income earned abroad.
Germany
Treaty ActiveThe treaty between Serbia and Germany prevents double taxation and reduces withholding taxes on dividends, interest, and royalties.
Key Benefits
Prevents double taxation on income earned in both countries.- Reduced withholding tax on dividends, interest, and royalties.
Totalization Agreement
These agreements coordinate social security systems, ensuring workers pay into only one system at a time.
Germany
Agreement ActiveThe agreement between Serbia and Germany prevents workers from paying social security in both countries simultaneously.
Coverage Areas
Facts
- Prevents double taxation of social security contributions for workers.
- Allows workers to combine contribution periods from both countries.
Other Countries with Agreements
Business & Freelancing
Corporate Tax Rate
15% standard rate for all corporations
VAT Registration
Mandatory for businesses with annual turnover exceeding RSD 8,000,000.
Freelancer Rules
Freelancers are subject to the same flat tax rate of 10% on income.
Crypto Policy
Cryptocurrency transactions are subject to capital gains tax at 15%.
Frequently Asked Questions
Digital Nomad & Benefits
Visa Details
Tax Perks
- Flat 10% income tax rate for residents
- No wealth tax
Filing Roadmap
Register for a Tax ID
Obtain a tax identification number from the Serbian Tax Administration.
Gather Income Documentation
Collect all necessary income statements and documentation.
File Your Tax Return
Submit your tax return online or in person by the March 31 deadline.
Pay Any Taxes Owed
Ensure any taxes owed are paid by the filing deadline to avoid penalties.