--- title: "Serbia Work permit (single permit) requirements 2026" url: https://settleanywhere.com/countries/serbia/single-permit-employment/ lang: en updated: 2026-10-12 --- Serbia · Work # Serbia Work permit (single permit) **First stay:** 3 yrs Single permit to reside and work — employment Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/) - **First stay:** 3 yrs (Single permit may be issued for up to three years and extended for the same period while the ground continues.) - **Who can apply:** Any passport (entry visa depends on nationality, and a D visa grounds must match the permit grounds.) - **Tax angle:** Tax relief (Newly settled taxpayer: 70% reduction of the salary tax base and contribution base for five years: 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.) ## Key facts Work permit (single permit) is a work route for Serbia. Checked 2026-10-12 against the official source. - **Government fees:** RSD 430 ≈ $4 · RSD 23k ≈ $220 - **Processing:** Up to 15 days - **First stay:** 3 yrs ## Cost, time and long term To apply: government fees RSD 23k ≈ $220 in total (2 fees); decision: up to 15 days. No lawyer or agent fee is included. **Government fees: RSD 430 ≈ $4 · RSD 23k ≈ $220** - RSD 430 (≈ $4) Application submission fee (citizens of North Macedonia, Mongolia, Cyprus and Belarus pay only this fee). - RSD 22,770 (≈ $220) Fee for approval of the single permit. **Renewal: Renewable** Issued for up to three years and extendable for the same period while the ground continues. [Ministry of Interior of the Republic of Serbia](https://www.mup.gov.rs/wps/portal/en/information/temporary+residence/temporary+residence) **Permanent residence: After 3 years of residence** Permanent residence after 3 years of continuous residence on temporary residence or a single permit; a decision is due within 60 days. [Government of the Republic of Serbia](https://welcometoserbia.gov.rs/help) [Ministry of Interior of the Republic of Serbia](https://www.mup.gov.rs/wps/wcm/connect/9e10bf1d-79ad-4a50-a8c1-76b6afb0d6e9/Law+on+Foreigners+2023.pdf?CVID=pdNziNy&MOD=AJPERES) **Citizenship: After 3 years as a permanent resident** Citizenship needs 3 years of uninterrupted registered permanent residence before applying (a spouse married 3 years can also qualify), plus release from other citizenship. [Ministry of Foreign Affairs of Serbia](https://www.mfa.gov.rs/en/citizens/services/citizenship) **Processing: Up to 15 days** A decision on a single permit is due within 15 days of an orderly request. [Ministry of Interior of the Republic of Serbia](https://www.mup.gov.rs/wps/wcm/connect/9e10bf1d-79ad-4a50-a8c1-76b6afb0d6e9/Law+on+Foreigners+2023.pdf?CVID=pdNziNy&MOD=AJPERES) **Presence rules: Absence limits** Absences of up to ten months in total or six months at a time over the three years do not break continuity. [Ministry of Interior of the Republic of Serbia](https://www.mup.gov.rs/wps/wcm/connect/9e10bf1d-79ad-4a50-a8c1-76b6afb0d6e9/Law+on+Foreigners+2023.pdf?CVID=pdNziNy&MOD=AJPERES) ## Why this route may not fit Check this before you apply. - Needs a job offer from an employer in Serbia ### What you'll need #### Who can apply - The employer who signs the contract starts a labour market test, and its procedure number is entered in the application. - The employer has not dismissed staff for redundancy in the same posts in the 90 days before the application. #### What you must show - The fees are RSD 430 (≈ $4) to submit the application and RSD 22,770 (≈ $220) for approval of the single permit. #### Documents - A draft employment contract is submitted. - A job description or systematisation excerpt is submitted. - A diploma matching the required qualification is submitted. - An employer registration excerpt is submitted. - Proof of subsistence and health insurance is not filed by an employed foreigner or their immediate family (Law Art. 43a). - A valid passport is submitted, valid at least three months beyond the requested permit. - A registered address is shown. #### Steps 1. Applications are filed on the Foreign Nationals Portal or at the police directorate. #### After you arrive - Extension is requested no earlier than three months before expiry and no later than expiry. ## What happens at day 183 How Serbia decides tax residence and treats foreign-source income, from its tax records. - **Stay on this route:** **Up to 3 years at first, renewable** - **Tax residence:** - **At least 183 days in 12-month period beginning or ending in the tax year** Presence in Serbia for 183 or more days, continuous or interrupted. - **Foreign-source income:** **Worldwide, foreign tax credit** Residents are taxed on income earned in Serbia and in another state; salary and self-employment income are taxed at 10%, capital income and capital gains at 15%, royalties and property income at 20%, with a tax credit for income tax paid abroad up to the Serbian tax on that income. - **Regime tied to this route:** **70% reduction of the salary tax base and contribution base** · Tax relief 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. [All tax rules for Serbia](https://settleanywhere.com/countries/serbia/tax/) Tax records checked 11 Oct 2026 **Full official text** Single permit (temporary residence and work in one procedure) on an employment contract or equivalent contract. The employer starts a labour market test, the application is filed electronically, and the employer certifies no redundancy dismissals for the same posts in the previous 90 days. (sources 1, 2, 3) #### What you must show and pay - A fee of RSD 430 (≈ $4) · Application submission fee (citizens of North Macedonia, Mongolia, Cyprus and Belarus pay only this fee). (source 3) - A fee of RSD 22,770 (≈ $220) · Fee for approval of the single permit. (source 3) #### Requirements - The fees are RSD 430 (≈ $4) to submit the application and RSD 22,770 (≈ $220) for approval of the single permit. (source 3) - A draft employment contract is submitted. (source 1) - A job description or systematisation excerpt is submitted. (source 1) - A diploma matching the required qualification is submitted. (source 1) - An employer registration excerpt is submitted. (source 1) - Proof of subsistence and health insurance is not filed by an employed foreigner or their immediate family (Law Art. 43a). (source 2) - A valid passport is submitted, valid at least three months beyond the requested permit. (sources 1, 2) - A registered address is shown. (sources 1, 2) - Applications are filed on the Foreign Nationals Portal or at the police directorate. (sources 1, 2) - Extension is requested no earlier than three months before expiry and no later than expiry. (source 1) - The employer who signs the contract starts a labour market test, and its procedure number is entered in the application. (source 1) - The employer has not dismissed staff for redundancy in the same posts in the 90 days before the application. (source 1) #### Stay - Single permit may be issued for up to three years and extended for the same period while the ground continues. - First stay: up to 36 months, decided case by case. - Renewable, subject to the conditions in force at renewal. #### Nationality entry visa depends on nationality, and a D visa grounds must match the permit grounds. #### Work Work for the employer named in the permit. #### Family Family reunification permits are available to immediate family of a foreigner with a single permit or employment-based temporary residence. Checked 2026-10-12 ## Official sources 1. [Temporary residence: grounds, single permit to reside and work, required documents](https://www.mup.gov.rs/wps/portal/en/information/temporary+residence/temporary+residence) · Ministry of Interior of the Republic of Serbia · checked 2026-10-10 2. [Law on Foreigners (Sl. glasnik RS 24/2018, 31/2019, 62/2023), Serbian text](https://www.paragraf.rs/propisi/zakon_o_strancima.html) · Paragraf (reprint of the Official Gazette text) · checked 2026-10-10 3. [Frequently asked questions: temporary residence and single permit fees](https://welcometoserbia.gov.rs/help) · Government of the Republic of Serbia (Welcome to Serbia portal) · checked 2026-10-11 4. [Law on Foreigners (Official Gazette of the RS, as amended 2023)](https://www.mup.gov.rs/wps/wcm/connect/9e10bf1d-79ad-4a50-a8c1-76b6afb0d6e9/Law+on+Foreigners+2023.pdf?CVID=pdNziNy&MOD=AJPERES) · Ministry of Interior of the Republic of Serbia · checked 2026-10-11 5. [Citizenship: acquiring citizenship by admission](https://www.mfa.gov.rs/en/citizens/services/citizenship) · Ministry of Foreign Affairs of Serbia · checked 2026-10-11 ## Work permit (single permit) and its alternatives | Route | Money needed | Stay | Work | | --- | --- | --- | --- | | Work permit (single permit) | – | 3 yr, renewable | – | | [Intra-company transfer](https://settleanywhere.com/countries/serbia/intra-corporate-transfer/) | – | 3 yr, renewable | – | | [Talent residence](https://settleanywhere.com/countries/serbia/talent-residence/) | – | 1 yr, renewable | – | | [Blue Card](https://settleanywhere.com/countries/portugal/eu-blue-card/) Portugal | Needs income from €1,726 a month ≈ $1,930 | 2 yr, renewable | Limited | | [Employee visa](https://settleanywhere.com/countries/spain/employee-visa/) Spain | – | 1 yr, renewable | Limited | ## Questions people ask ### How much money do I need for the Work permit (single permit)? A fee of RSD 430 (≈ $4). Application submission fee (citizens of North Macedonia, Mongolia, Cyprus and Belarus pay only this fee). A fee of RSD 22,770 (≈ $220). Fee for approval of the single permit. ### How long can I stay on the Work permit (single permit)? Single permit may be issued for up to three years and extended for the same period while the ground continues. ### How long does the Work permit (single permit) take to process? A decision on a single permit is due within 15 days of an orderly request. ### Can I work on the Work permit (single permit)? Work for the employer named in the permit. ### Can I bring my family on the Work permit (single permit)? Family reunification permits are available to immediate family of a foreigner with a single permit or employment-based temporary residence. ### Does the Work permit (single permit) lead to permanent residence in Serbia? Time on the Work permit (single permit) counts toward permanent residence in Serbia, which the rules allow after 3 years of residence. Time on the Work permit (single permit) counts toward citizenship, which the rules allow after 3 years as a permanent resident. ### Is there a tax break for Work permit (single permit) holders in Serbia? Newly settled taxpayer: 70% reduction of the salary tax base and contribution base for five years: 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. It's separate from the visa and has its own conditions. ## Tax Special regime ### [Newly settled taxpayer: 70% reduction of the salary tax base and contribution base for five years](https://settleanywhere.com/countries/serbia/tax/#tax-rs-newly-settled-taxpayer) Tax relief **Details** - 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 verified [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/serbia/tax/) ## More in Serbia [Independent professional](https://settleanywhere.com/countries/serbia/independent-professional/) [Self-employed permit](https://settleanywhere.com/countries/serbia/single-permit-self-employment/) [Startup founder residence](https://settleanywhere.com/countries/serbia/startup-residence/) [Student residence](https://settleanywhere.com/countries/serbia/student-temporary-residence/) [Serbian origin residence](https://settleanywhere.com/countries/serbia/serbian-origin-residence/) ## Work visas elsewhere [🇬🇪 IT sector permit](https://settleanywhere.com/countries/georgia/it-residence-permit/) [🇮🇹 Blue Card](https://settleanywhere.com/countries/italy/eu-blue-card/) [🇬🇷 Large-company director permit](https://settleanywhere.com/countries/greece/company-executive-b3/) [🇩🇪 Blue Card](https://settleanywhere.com/countries/germany/eu-blue-card/) [🇫🇷 Talent · Company officer](https://settleanywhere.com/countries/france/talent-corporate-officer/) [🇬🇧 Graduate visa](https://settleanywhere.com/countries/united-kingdom/graduate-visa/) ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated. ## How this was checked **Checked on 2026-10-12 against 5 official sources.** Status: verified against the official sources. Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out. 1. [Temporary residence: grounds, single permit to reside and work, required documents](https://www.mup.gov.rs/wps/portal/en/information/temporary+residence/temporary+residence) · Ministry of Interior of the Republic of Serbia · checked 2026-10-10 2. [Law on Foreigners (Sl. glasnik RS 24/2018, 31/2019, 62/2023), Serbian text](https://www.paragraf.rs/propisi/zakon_o_strancima.html) · Paragraf (reprint of the Official Gazette text) · checked 2026-10-10 3. [Frequently asked questions: temporary residence and single permit fees](https://welcometoserbia.gov.rs/help) · Government of the Republic of Serbia (Welcome to Serbia portal) · checked 2026-10-11 4. [Law on Foreigners (Official Gazette of the RS, as amended 2023)](https://www.mup.gov.rs/wps/wcm/connect/9e10bf1d-79ad-4a50-a8c1-76b6afb0d6e9/Law+on+Foreigners+2023.pdf?CVID=pdNziNy&MOD=AJPERES) · Ministry of Interior of the Republic of Serbia · checked 2026-10-11 5. [Citizenship: acquiring citizenship by admission](https://www.mfa.gov.rs/en/citizens/services/citizenship) · Ministry of Foreign Affairs of Serbia · checked 2026-10-11 Tracked since 2026-10-10. Rule changes and corrections are listed on the [changes page](https://settleanywhere.com/changes/), and the [methodology page](https://settleanywhere.com/methodology/) explains how facts are checked. Found something out of date? Email [contact@stayglobe.app](mailto:contact@stayglobe.app?subject=Correction) with a link to the official source.