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Tax & Legal Overview

Employment solutions in Serbia

The Labour Law of the Republic of Serbia regulates employment practice and the employer-employee relations, which can take two main forms: 1. Employment relation and 2. Work outside the Scope of Employment.

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Accounting In Serbia

Accounting in Serbia is governed by Accounting and Auditing Law ("Off. Gazette of RS", no. 46/2006, 111/2009 and 99/2011 - Dr. Law, below: Law).

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Corporate Income Tax in Serbia (CIT)

CIT is calculated (self-assessed by the taxpayer) by adjusting accounting profit from income statement prepared in accordance with IFRS for non-deductible costs and non-taxable revenues. Tax rate is 10%.

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Financial incentives for investors in Serbia

For greenfield and brownfield projects in the manufacturing sector, services sector related to international trade and strategic projects in tourism, grants are awarded in the amount of 4,000 to 10,000 euros for each worker employed full time within three years from the date of conclusion of the grant.

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VAT in Serbia

Standard VAT rate in Serbia is 20%. Certain goods and services (e.g. basic food, bottled water, newspapers, drugs, computers etc.) are subject to lower VAT rate (i.e. 8%).

Last amendments: Law on Amendments to the Law on Value Added Tax ("Fig. Gazette" no. 93/2012),

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Personal Income Tax in Serbia (PIT)

PIT is levied on salaries, income realized on the basis of services and authorship contracts with individuals, income derived from temporary and occasional jobs, interest income and other income of individuals.

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Social Security Contributions in Serbia (SSC)

Social Security Contributions (SSC) base is gross salary.

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Property Tax in Serbia

In Serbia immovable property is subject to property tax.

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Transfer Tax in Serbia

Transfer tax is payable by individuals and legal persons that sell real estate, intellectual property or second-hand motor vehicles, vessels or aircraft.

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Inheritance and Gift Tax in Serbia

Individual who inherit property or receive property as a gift are subject to inheritance and gift tax. A legal entity that receives property as a gift is also subject to this tax.The tax rate are proporcional – 2.5%.

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Construction land usage charge

Under local authority rulings, the owner of the immovable property or lessee is liable to pay a construction land use charge. The amount of the charge is determined depending on the location and purpose of the immovable as well as several other criteria used by the local authorities.

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Employment of foreigners in Serbia

Conditions for employment of foreigners in Serbia.

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