Key takeaways
- You are a Serbian tax resident if your residence or centre of business and vital interests is in Serbia, or if you stay 183 days or more (continuously or with breaks) in any 12-month period beginning or ending in the tax year.
- Serbia taxes residents on worldwide income with flat schedular rates: 10% on salaries, around 15% on capital income and gains, plus an annual supplementary tax (10%, then 15%) on high earners above three and six average annual salaries – with extra relief for those under 40.
- A certificate of tax residence is issued by the Serbian Tax Administration (Poreska uprava) on request, typically on the official form for the treaty country.
Last reviewed: October 2026
Serbia – and Belgrade in particular – has become a popular base for IT professionals and founders thanks to low flat rates, a flat-rate regime for small entrepreneurs and an easy-going residence system. This guide explains the residence tests, the main tax rates and how to obtain a residence certificate in 2026.
Serbia tax residency – key figures (2026)
| Item | Rule |
|---|---|
| Residence tests | Residence / centre of business and vital interests; ≥ 183 days in a 12-month window |
| Scope | Worldwide income for residents |
| Salary tax | 10% |
| Capital income (dividends, interest) and capital gains | 15% |
| Annual supplementary tax | 10% above 3× average annual salary; 15% above 6×; extra relief under age 40 |
| Social contributions (employees) | Approx. 19.9% employee share |
| Flat-rate entrepreneurs (paušalci) | Lump-sum tax and contributions set by the Tax Administration, within turnover limits |
| Tax ID | PIB/JMBG; foreigners obtain an evidence number |
Who is a Serbian tax resident?
Under the Law on Personal Income Tax, you are resident if:
- your residence or centre of business and vital interests is in Serbia; or
- you stay in Serbia 183 days or more in a 12-month period beginning or ending in the tax year; or
- you are sent abroad to work for Serbia's diplomatic or consular missions or for Serbia in an international organisation.
Where Serbia has a tax treaty with your other country of residence, the treaty tie-breaker decides.
How to become resident in Serbia as a foreigner
- Temporary residence permit from the Ministry of Interior, on grounds such as employment (with a single residence and work permit), business ownership (registered company or entrepreneur), property ownership, family or study.
- Register your address with the police (via your landlord or hotel) within 24 hours of arrival.
- Obtain a tax identification – employees via the employer; entrepreneurs via APR (Business Registers Agency) registration.
- After three years of continuous temporary residence, apply for permanent residence.
How to get a Serbian tax residence certificate
- Prepare the foreign authority's form (if any) or request Serbia's own certificate form.
- Submit the request to your local branch of the Tax Administration (Poreska uprava), with proof of residence (residence permit, lease, registration).
- Specify the tax year and the treaty country.
- Send the certified document to the foreign payer to reduce withholding tax under the treaty.
Points for location-independent professionals
- IT freelancers often register as flat-rate entrepreneurs (paušal), paying a fixed monthly tax and contributions; since 2020 a "test of independence" can requalify freelancers working mainly for one client as employees, increasing tax.
- Founders typically use a d.o.o. (limited liability company), taxed at 15% corporate tax, with 15% on dividends.
- Under-40 relief on the annual supplementary tax favours young high earners.
Example: A Ukrainian developer moves to Novi Sad, registers as a flat-rate entrepreneur and invoices a US client EUR 50,000 a year. He pays the monthly lump-sum tax and contributions set by the Tax Administration instead of tax on actual profit – provided he passes the independence test and stays within turnover limits.
Frequently asked questions
How do I become a tax resident in Serbia?
Make Serbia your residence or centre of business and vital interests, or stay 183 days or more in any 12-month period overlapping the tax year. Foreigners also need a temporary residence permit and address registration.
What is the income tax rate in Serbia?
Salaries are taxed at 10%, capital income and gains at around 15%, and high earners pay an annual supplementary tax of 10% and 15% above thresholds tied to the average salary, with additional relief for those under 40.
How do I get a tax residency certificate in Serbia?
Request it from your local Tax Administration branch with proof of residence, specifying the year and treaty country, or have the foreign authority's form certified.
Can freelancers use a flat tax in Serbia?
Yes. Entrepreneurs can register under the flat-rate (lump-sum) regime within turnover limits, paying a fixed monthly tax and contributions, but must pass the test of independence.
Related guides
- How to obtain tax residency in Bosnia and Herzegovina
- How to obtain tax residency in Croatia
- Capital gains tax in Montenegro
Sources
- PwC Worldwide Tax Summaries – Serbia: Residence
- PwC Worldwide Tax Summaries – Serbia: Taxes on personal income
- Serbian Law on Personal Income Tax; Tax Administration (purs.gov.rs)
This guide is general information, not personalised tax advice.
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