Serbia

Serbia - Civil Law
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Serbia taxes

Want to setup a company in Serbia? This will tell you about taxation for a LLC (DOO) which is the most common company structure in Serbia.

Serbian resident entities are liable to tax on their worldwide income. The established tax rate for income earned abroad, from our research, and these things do change, is 15%. Serbia doesn't have major incentives to remit income earned abroad. Taxes are reasonable in Serbia because the income corporate tax rate is 15%. This ranks Serbia as 47th overall with regards to corporate tax rate worldwide.

The valued added tax rate is 20.00%, that ranks Serbia as 134th when compared to value added tax rate worldwide. In terms of other taxation, an employer will contribute 17.90% to the equivalent of a social security fund and an employee will contribute 19.90%. The overall complexity of the tax system is medium. This is measured by average time to comply with a country's labor tax requirements is as it is 126 hours. Contributing to this is the number of yearly labor tax payments, which is 12 in Serbia.

Thin capitalization rules are in play. Thin capitalisation refers to any sort of laws on a business on its debt-to-asset ratios. Dividends distributed between resident companies are not taxable. Dividends received from a foreign company are subject to corporate income tax, but if the recipient holds at least 10% of the shares of the distributing company, it may be eligible for a credit of tax foreign paid. A dividend is a distribution of a company's earnings, voted by the board, to a particular class of shareholders.Dividends can be either stock, cash, or property. Capital Gains are treated as business income and subject to Corporate Income Tax standard rate. A capital gains tax is levied on the profits that a corporation or natural person realizes when he or she sells sells a capital asset for a price that is higher than the purchase price.

The interest withholding tax rate is estimated at 20%. Which means that the relevant tax authorities expects companies to withhold 20% of interests remitted abroad. The dividends withholding tax rate is 20%. Which means that the relevant tax authorities expects LLC (DOO)'s to pay tax on 20% of dividends remitted abroad. Royalties are subject to a withholding tax rate of 20%. This means that a LLC may have to withhold 20% on its payments on royalties to non-residents. Payments to residents of tax havens may be subject to a withholding tax rate of 25%. Rates may be reduced under a tax treaty.
There is no known tax on wealth in Serbia. There are inheritance, transfer and real property taxes in Serbia. There are no commonly used research and development tax incentives in RS.

The above is not tax or legal advice for your particular circumstances. We can point you to an expert in Serbia who will advise you. Click the free consultation button above.

It takes approximately 48 hours to file and prepare documents for a Serbia Civil Law.
The corporate tax is approximately 15% which is 48 in the world.

Owners of a company in Serbia are not allowed to carry back a loss and may be allowed to carry forward a loss for 5 years.

The vat rate in Serbia is 20% which ranks 134 in the world.

Patent box
RND credit
Wealth tax
Estate tax
Transfer taxes
Asset taxes
Capital duties
43Tax treaties
15%Offshore Tax
15%Corp rate
-Loss carryback years
48Corporate time
20%VAT rate
15%Capital gains
NoAEOI planned

Read this to learn about incorporating a company in
Serbia

We can help you form a company in Serbia. Click the button above for a no-obligation quote. We will provide you with all the necessary documents to open a bank account as well as a registered office in Serbia, which is required by law.

We can help you with your incorporations needs for an initial payment of just $1000.

Easy Step by Step Process:
The standard process typically takes between two (2) to three (3) weeks depending on when we receive all the required information from you. Once we receive your information, we will email you a complete set of documents for your review within 3 working days upon confirmation of payment. After executing the documents, you will need to mail them to us and we will formally submit your application for filing with the Registry. The Registry will then take about 3-8 working days to process the incorporation and produce certificates necessary for opening your bank account.

Applying for Your Bank Accounts:
Incorporations.IO maintains close working relationship within our extensive network of partner banks to help you apply for and receive banking services that are most appropriate to your specific situation. From the time of verification of incorporation it can take (1) one week to (2) two weeks to apply for and receive a bank account. We work primarily with banks that allow for remotely opened accounts to ensure you are ready to do business as soon as possible.

Applying for Payment Processing:
We include introductions to payment processors or merchant accounts with all of our incorporation services. Whether you just need standard credit card processing or specialized services for high risk processing, we have partners that can assist you and are happy to help you with introductions that can empower your business.

Start Online or via Phone:
We can get started for you whenever you are ready via a US$1000 initial payment via credit card. I get notified whenever a payment is made here and would send out the welcome letter and initial forms we would need within 12 hours. If you prefer, we can also process via a phone or Skype call.

Serbia Tax Treaties

CountryTypeDate signed
Slovakia
DTC 2001-02-26
Lithuania
DTC 2007-08-28
Sweden
DTC 1980-06-18
Pakistan
DTC 2010-05-21
Netherlands
DTC 1982-02-22
Indonesia
DTC 2011-02-28
Germany
DTC 1987-03-26
Macedonia
DTC 1996-09-04
Greece
DTC 1997-06-25
Czech Republic
DTC 2004-11-11
Finland
DTC 1986-05-08
Belgium
DTC 1980-11-21
Slovenia
DTC 2003-06-11
Georgia
DTC 2012-04-04
Estonia
DTC 2009-09-24
Poland
DTC 1997-06-12
Ghana
DTC 2005-05-25
Tunisia
DTC 2012-04-11
China
DTC 1997-03-21
Italy
DTC 1982-02-24
Croatia
DTC 2001-12-14
United Arab Emirates
DTC 2013-01-13
Hungary
DTC 2001-06-26
Ireland
DTC 2009-09-23
Malta
DTC 2009-09-09
Albania
DTC 2004-12-22
Norway
DTC 1983-01-10
Latvia
DTC 2005-11-22
Cyprus
DTC 1985-06-29
France
DTC 1974-03-28
Switzerland
DTC 2005-04-13
Russia
DTC 1995-10-12
Canada
DTC 2012-04-27
Azerbaijan
DTC 2010-05-13
India
DTC 2006-02-08
Denmark
DTC 2009-05-15
United Kingdom
DTC 1981-11-06
Spain
DTC 2009-03-09
Romania
DTC 1996-05-16
Qatar
DTC 2009-10-02
Ukraine
DTC 2001-03-22
Austria
DTC 2010-05-07
Morocco
DTC 2013-06-06

Country Info

National Flag of
Република Србија (srp)
Currency
RSD
Area Code
+381
Capital
Belgrade
Region
Southern Europe
Native Languages
Serbian