🇷🇸 Moving to Serbia

• Who: Entrepreneur registered with the competent register who applies to the tax authority
• Limit: RSD 6M/yr ≈ $57k

Registered entrepreneurs may elect to pay 10% self-employment income tax on a lump-sum income set by the tax authority instead of on actual income.

Taxed on

Lump-sum income determined by decision of the tax authority from average monthly salary, number of employees and an activity coefficient (Art. 40-41).

Who it applies to

• Entrepreneur registered with the competent register who applies to the tax authority.

Exclusions

• Advertising and market research; wholesale and retail trade, hotels and restaurants, financial intermediation and real-estate activities (kiosk trade excepted); businesses with investment by other persons; entrepreneurs registered for VAT.

Limits

• RSD 6,000,000 a year (≈ $57,200) · Total turnover in the previous year (or planned turnover when starting) above this removes the right to lump-sum taxation.

Visas

Requires a registered entrepreneur status; a foreigner needs a residence ground such as self-employment.

Other taxes

Social contributions are separate.

Checked against official sources on 10 Oct 2026, some details partly verifiedChange log

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• On: Salary from a permanent employment contract with a qualifying employer
• Who: Has not mainly lived in Serbia in the 24 months before signing the employment contract
• Limit: RSD 440k/mo ≈ $4,190

A person who has not mainly lived in Serbia in the previous 24 months (or is under 40 and returns from studies abroad), and is hired on a permanent contract by a qualifying Serbian employer for a role that needs special expertise, pays salary tax and contributions on a base reduced by 70% for five years.

Taxed on

Salary from a permanent employment contract with a qualifying employer, after the standard non-taxable deduction (Art. 15a), reduced by 70%; the contribution base is the salary reduced by 70%.

Who it applies to

• Has not mainly lived in Serbia in the 24 months before signing the employment contract; or is under 40 and lived mainly abroad in the previous 12 months for further education or training.
• Is hired on a permanent contract by a Serbian-resident employer that is not related to the person's previous employer.
• The expertise condition is treated as met when monthly salary is above RSD 439,692 (≈ $4,190) (first group) or above RSD 293,128 (≈ $2,790) (second group, under 40 returning from studies).
• Settles in Serbia and is a tax resident by centre of business and life interests and a resident for treaty purposes.
• The relief runs five years from signing the contract while the conditions continue, including after a change of employer.

Exclusions

• The wording covers salary under a permanent employment contract; fixed-term contracts are not named.

Limits

• RSD 439,692 a month (≈ $4,190) · Salary above which the role and expertise condition is treated as met (first group: no mainly Serbian residence in the previous 24 months).
• RSD 293,128 a month (≈ $2,790) · Salary above which the role and expertise condition is treated as met (second group: under 40, studied or trained abroad in the previous 12 months).

Tax residence

The person must settle in Serbia with the employment or within a reasonable time after and be a tax resident by centre of business and life interests; the relief starts with the first salary for the month in which the competent authority's proof is obtained.

Visas

Not tied to a permit; a foreigner needs a residence and work ground, for example a single permit on employment.

Other taxes

The 10% salary tax and contributions (14% employee and 10% employer pension, 5.15% health each, 0.75% unemployment) apply to the reduced base; value added tax and other taxes are separate.

Checked against official sources on 11 Oct 2026, some details partly verifiedChange log

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