Republic of Serbia
Southern Europe · RS · 64 treaties
What are the main tax rates in the Republic of Serbia?
The Republic of Serbia has a 15% corporate tax rate and a 20% top personal income tax rate. The standard VAT is 20%.
Tax profile
| Corporate income tax | 15% |
| Withholding — dividends | 20% |
| Withholding — interest | 20% |
| Withholding — royalties | 20% |
| VAT / GST (standard) | 20% |
| Personal income (top rate) | 20% |
| Capital gains | 15% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | Yes |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How is cryptocurrency taxed in Serbia?
- Cryptocurrency is taxed as capital gains at a 15% rate in the Republic of Serbia. There is no exemption for long-term holdings.
- What is the tax residency requirement in Serbia?
- Tax residency in the Republic of Serbia is established after 183 days of physical presence. The country operates a worldwide tax system.
- Does Serbia have tax treaties?
- Yes, the Republic of Serbia has 64 tax treaties in place.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- having residence or the centre of business and personal/vital interests in the territory of Serbia
- staying in Serbia for 183 or more days, continuously or with breaks, over any 12‑month period beginning or ending in the tax year
- being sent abroad to work for a Serbian diplomatic or consular mission or for Serbia in an international organization, for the duration of that assignment
Serbia does not have citizenship- or formal domicile-based worldwide taxation, so leaving and shifting your centre of vital interests plus staying under 183 days generally ends tax residence, but in practice you must demonstrate non-residence (and may need a foreign tax residency certificate) to the Tax Administration.
Source: Tax Administration of the Republic of Serbia (Poreska uprava Republike Srbije)
Tax treaty network (80)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | 15% | 10% | 10% |
| Armenia | 8% | 8% | 8% |
| Austria | 15% | 10% | 10% |
| Azerbaijan | 10% | 10% | 10% |
| Belarus | — | — | — |
| Belgium | 15% | 15% | 10% |
| Bosnia and Herzegovina | 10% | 10% | 10% |
| Bulgaria | 15% | 10% | 10% |
| Canada | 15% | 10% | 10% |
| Chile | — | — | — |
| China | 5% | 10% | 10% |
| Croatia | 10% | 10% | 10% |
| Cyprus | 10% | 10% | 10% |
| Czechia | 10% | 10% | 10% |
| Denmark | 15% | 10% | 10% |
| Egypt | 15% | 15% | 15% |
| Estonia | 10% | 10% | 10% |
| Finland | 15% | 0% | 10% |
| France | 15% | 0% | 0% |
| Georgia | 10% | 10% | 10% |
| Germany | 15% | 0% | 10% |
| Greece | 15% | 10% | 10% |
| Hungary | 15% | 10% | 10% |
| Iceland | — | — | — |
| Iran | 10% | 10% | 10% |
| Ireland | 10% | 10% | 10% |
| Israel | 15% | 10% | 10% |
| Italy | 10% | 10% | 10% |
| Kosovo | — | — | — |
| Kuwait | 10% | 10% | 10% |
| Latvia | 10% | 10% | 10% |
| Lebanon | — | — | — |
| Lithuania | 10% | 10% | 10% |
| Luxembourg | 10% | 10% | 10% |
| Malta | 10% | 10% | 10% |
| Moldova | 15% | 10% | 10% |
| Montenegro | 10% | 10% | 10% |
| Netherlands | 15% | 0% | 10% |
| North Macedonia | 15% | 10% | 10% |
| Norway | 15% | 10% | 10% |
| Pakistan | 10% | 10% | 10% |
| Portugal | — | — | — |
| Qatar | 10% | 10% | 10% |
| Romania | 10% | 10% | 10% |
| Russia | 15% | 10% | 10% |
| San Marino | 10% | 10% | 10% |
| Saudi Arabia | — | — | — |
| Slovakia | 15% | 10% | 10% |
| Slovenia | 10% | 10% | 10% |
| Spain | 10% | 10% | 10% |
| Sweden | 15% | 0% | 0% |
| Switzerland | 15% | 10% | 10% |
| Syria | — | — | — |
| Tajikistan | — | — | — |
| Thailand | — | — | — |
| Turkey | 15% | 10% | 10% |
| Turkmenistan | — | — | — |
| Ukraine | 10% | 10% | 10% |
| United Arab Emirates | 10% | 10% | 10% |
| United Kingdom | 15% | 10% | 10% |
| Uzbekistan | — | — | — |
| Vietnam | 15% | 10% | 10% |
| South Africa | — | — | — |
| Ghana | 15% | 10% | 10% |
| Hong Kong S.A.R. | 10% | 10% | 10% |
| India | 15% | 10% | 10% |
| Indonesia | 15% | 10% | 15% |
| Japan | 10% | 10% | 10% |
| Kazakhstan | 15% | 10% | 10% |
| Libya | 10% | 10% | 10% |
| Malaysia | 0% | 10% | 10% |
| Morocco | 10% | 10% | 10% |
| North Korea | 10% | 10% | 10% |
| Palestine | 10% | 10% | 10% |
| Poland | 15% | 10% | 10% |
| Singapore | 10% | 10% | 10% |
| South Korea | 10% | 10% | 10% |
| Sri Lanka | 12.5% | 10% | 10% |
| Tunisia | 10% | 10% | 10% |
| Zimbabwe | 15% | 10% | 10% |