Preparing this country profile
This may take a few seconds the first time. That is normal.
The page is being put together and will appear in a moment. It loads instantly the next time.
Serbia
Europe
Lucky Nomads World Index
69.32 / 100
Global rank
#66
Corporate tax
15%
Personal tax
20%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index7.5 / 10
- Affordability Index7.7 / 10
- Entry Ease Index6.5 / 10
- Tax Freedom Index7.2 / 10
- WiFi Index7.8 / 10
- Admin Ease Index6.5 / 10
- Healthcare Index8.1 / 10
- City Comfort Index7.7 / 10
- WeatherComfort Index5.8 / 10
- Banking Index7.5 / 10
- GeoStability Index6.6 / 10
- Justice & Order Index5.4 / 10
- Quality of Life Index7.9 / 10
- Open Society Index5.8 / 10
- Flight Index4.2 / 10
- Environmental Quality Index6.3 / 10
- English Index6.5 / 10
- Wealth Protection Index7.7 / 10
- AI Access Index6.5 / 10
- Economic Openness Index6.9 / 10
- Market Depth Index5.9 / 10
- ClimateShield Index7.5 / 10
Country snapshot
- Capital
- Belgrade
- Population (approx.)
- 6,586,476
- Area (km²)
- 77,474 km²
- Currency code (ISO 4217)
- RSD
- Currency name
- Serbian dinar
- Main airport IATA code
- BEG
- Airport name
- Belgrade Nikola Tesla Airport
General facts
- Minimum monthly cost
- From $1,056/month
- Main languages
- Serbian
- Jurisdiction type
- Country
- Region
- Europe
- Web TLD
- .rs
- Phone calling code
- +381
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 15%ModerateResidence-based
- Marginal PIT (personal income tax)
- 20%ModerateWorldwide
Corporate taxation basis: Residence-based. Resident companies are generally taxed on worldwide income, subject to domestic exemptions, treaty relief and country-specific limitations.
Resident companies taxed on worldwide income with statutory exemptions for foreign branch profits, foreign immovable property income, and foreign-source royalties, interest and dividends meeting holding conditions under Article 53b of the CIT Law. Foreign tax credit available with 5-year carryforward on dividend WHT.
Flat 15 percent corporate income tax under a residence basis. A higher 20 percent rate applies to financial institutions exceeding statutory size thresholds and to certain group taxation arrangements. Effective rates can fall well below headline through the IP Box, R&D double deduction, and Large Investment Tax Holiday.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Worldwide taxation for residents under the 183-day rule of Article 7 of the PIT Law. Pension income is exempt from PIT, and capital gains on real estate held over 10 years are exempt. Newly Settled Taxpayer relief (Article 15v) reduces PIT and SSC base by 70 percent for 5 years for qualifying expatriates.
Top scheduled rate of 20 percent applies on capital and savings income (interest, royalties, dividends, capital gains on securities). Salary income is taxed at a flat 10 percent. An annual supplementary progressive surtax of 10 to 15 percent applies above three times the average annual salary threshold.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Large Investment Tax Holiday
AvailableTen-year corporate income tax exemption for companies investing at least RSD 1 billion (approximately EUR 8.5 million) in property, plant, and…
R&D Double Deduction
AvailableResearch and development costs incurred in Serbia are tax-deductible at 200 percent of their actual amount (double deduction) for corporate income…
IP Box (Royalty Income Relief)
AvailableEighty percent of qualified royalty income generated from copyrights, related rights, patents, and similar IP rights registered in Serbia is…
Investment Tax Credit for Innovative Startups
AvailableTax credit equal to 30 percent of investments made by a non-innovative taxpayer into the share capital of newly established innovative companies.
Free Zones (Slobodne zone)
AvailableFifteen designated free zones across Serbia offering VAT exemption on goods entering the zone, on intra-zone and inter-zone transactions, and on…
R&D Payroll Tax and Pension Contribution Relief
AvailableSeventy percent exemption on salary tax (PIT) calculated on salaries of employees directly engaged in research and development, plus 100 percent…
For individuals
Newly Settled Taxpayer Tax Relief
AvailableEmployment-based relief reducing PIT and social security contribution base by 70 percent for 5 years on salaries paid to newly settled experts hired…
You either qualify for Serbia's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Serbia. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Available
- Remote work visa (digital nomad visa)
Available
Programmes
Serbia lists several residency and mobility routes across residence by investment, business founder routes, work (employer sponsored), family and dependant routes, student and graduate routes, and remote work visas. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
6 programmes listed · 6 are marked available in our editorial review
Residence by investment
1 programmeCapital, property, fund, or declared investment routes that can lead to longer-term residence.
- Available
Temporary Residence on the Basis of Real Estate Ownership
Business founder routes
1 programmeFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
Single Permit (Jedinstvena dozvola), Self-Employment
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Single Permit (Jedinstvena dozvola), Employment
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
Temporary Residence on the Basis of Family Reunification
Student and graduate routes
1 programmeStudy-linked permits and post-study transition routes.
- Available
Temporary Residence on the Basis of Studies
Remote work visas
1 programmeRemote work or digital nomad style permits.
- Available
Single Permit (Jedinstvena dozvola), Independent Professional
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Serbia.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Healthcare Index8.1 / 10Strong healthcare access and quality
- Quality of Life Index7.9 / 10Strong quality of life index
- WiFi Index7.8 / 10Reliable remote-work internet
Weakest dimensions
- Flight Index4.2 / 10
- Justice & Order Index5.4 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
Compare Serbia with…
Serbia
Japan
Saudi Arabia
Belgium
Brunei Darussalam
ArmeniaSurprise meDiscover another country at random
Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
Is Serbia really your strongest move?
GeoCompass Signal scores you across the dimensions weighted for your profile and ranks 232 jurisdictions by fit for your exact situation. In minutes you get your composite fit score, where your current country really stands, your monthly tax and cost-of-living impact, and the strongest matches your profile unlocks.
~6 minutes, no payment, instant results. The full GeoCompass report puts a name on every match, shows exactly where Serbia lands, and opens the complete ranked shortlist across every scoring dimension.