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Serbia

Corp Tax: 15%Setup: 50 EURIncorporate: 5 daysData Quality: 55%

Tax Rates

Corporate Tax

15%Verified Feb 2026

Effective Corporate Rate

15%

Capital Gains

15%

Personal Income (Top)

25%

VAT

20%Verified Feb 2026

VAT Reduced Rates

10%, 0%

Dividend Withholding

20%Verified Feb 2026

Tax System

System Type

worldwideVerified Feb 2026

Foreign Income Taxed

Yes

CFC Rules

NoVerified Feb 2026

Transfer Pricing

mediumVerified Feb 2026

TP Documentation Required

Yes

Incentives

IP Regime

AvailableVerified Feb 2026

IP Effective Rate

Crypto Tax

capital gainsVerified Feb 2026

Crypto Rate

15%

Participation Exemption

None

International

Total Treaties

64Verified Feb 2026

Double Tax Agreements

Key Partners

Germany, Austria, France, Netherlands, Switzerland, Russia, China, USA, UK, Italy

Exit Tax

Yes