Taxpayers who invest in the capital of newly established companies engaged in innovation may be eligible for a tax credit of 30% of the invested amount, under certain conditions. This credit is granted to taxpayers who, before the investment, did not own more than 25% of shares or stakes in the company. The tax credit applies only to cash contributions that increase the capital of the innovative company, and the investor must not reduce their investment for a period of three years from the date of investment.
The credit can be used in the first taxable period following the fulfillment of conditions, and any unused portion can be carried forward against corporate income tax for up to five years. The maximum tax credit a single taxpayer can receive for investment in one newly established company is 100,000,000 RSD, with a maximum of 50,000,000 RSD per tax year.
For taxpayers with affiliated entities, the maximum credit amount is adjusted based on credits already utilized by the affiliated entities. Newly established companies are defined as those that are less than three years old, have annual revenue below 500,000,000 RSD, and do not distribute dividends for three years after the investment.
Additionally, such companies must meet specific research and development criteria or employ highly qualified staff.
Furthermore, banks are entitled to a tax credit of 2% of the remaining debt related to the conversion of housing loans indexed in Swiss francs. This credit can be used over two consecutive tax periods, and any unused portion can be carried forward, but for no more than ten years.
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