Taxation in Serbia – all you need to know as an owner of ltd

Taxation in Serbia is designed to create a safe, comfortable, and peaceful environment for all people living in the country.

A legal entity is considered resident if it is incorporated in Serbia or managed or controlled from Serbia.

Taxation in Serbia consists of the following:

Corporate tax rate is 15%

Capital gains are separately taxed  and tax is 15% for residents and 20% for nonresidents.

Dividends tax rate is 15%.

The taxable base is 85% of the profit (profit after corporate tax).

This tax may be lowered to 5% by activating double taxation avoidance agreements.


If dividends are paid by a Serbian company to another company in Serbia- exempt from corporate income tax.

Dividends received by a Serbian resident company holding minimum 10% of the shares in a nonresident distributing company for one year are eligible for a foreign tax credit.

The standard VAT rate is 20% and the lower rate is 10%.

Serbia has tax treaties with these countries:

— Austria
— Belgium
— Bosnia and
— Canada
— Cyprus
— Czech Republic
— Denmark
— Egypt
— Finland
— France
— Georgia
— India
— Indonesia
— Ireland
— Kazakhstan
— Latvia
— Lithuania
— Luxembourg
— Malta
— Netherlands
— Norway
— Poland
— Qatar
— Russia
— Slovakia
— Slovenia
— South Korea
— Ukraine
— United Arab
Emirates and
— United Kingdom



Do what you do the best and outsource the rest.

Need more info? We recommend reading a companies act here.
Would you like to have more informations about prices of our services? You can check it here.

If you need more informations about taxation in Serbia, contact us via e-mail