Tax Map · Relocation rankings

Tax residency in Republic of Serbia

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• 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

There is no formal golden or digital‑nomad visa, but a self-funded remote worker can typically obtain temporary residence by registering local freelance/self-employment or a company, or via real-estate ownership, and then convert this into permanent residence after about three years of continuous legal stay.

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.

“An individual is considered a resident of the Republic of Serbia if he/she has a residence or the center of business and personal interests in the territory of the Republic of Serbia, or resides in the territory of the Republic of Serbia for a continuous period or periods exceeding in the aggregate 183 days in the twelve‑month period that begins or ends in the tax year concerned. Residents of the Republic of Serbia are subject to personal income tax on worldwide income, while non‑residents are taxed only on income sourced in the Republic of Serbia.” — Tax Administration of the Republic of Serbia (Poreska uprava Republike Srbije)

Estimate — confirm against the linked sources. See methodology.