Umzug nach Serbia: Steuern, Aufenthalt und Leben
So werden Sie in Serbia steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 5 Aufenthaltsprogramme, nötige Tage, Klima, Sicherheit und Wirtschaft – im Vergleich mit 194 Ländern.
Taxes
In Serbia the top income tax rate is 25%, dividends are taxed at up to 15% and companies pay 15% corporate tax.
How to move and become tax resident
You can become tax resident in Serbia from arrival once you take up residence (Domicile or centre of business/vital interests in Serbia, or 183 days in 12 months). The typical route is Temporary residence via property purchase or company: Property ownership or registered company, means, health insurance There are 5 open residence programmes in Serbia — see the list below.
Living there
Belgrade has a humid subtropical climate with winter highs around 4.9 °C and summer highs around 29.5 °C. The economy grew +2.4% in 2025; the IMF forecasts 3% for 2026. Its passport opens about 124 countries without a visa in advance. Security: No fighting; Kosovo dispute, large anti-govt protests 2025-26.
Key facts
| Höchste Einkommenssteuer | 25% |
|---|---|
| Dividendensteuer | 15% |
| Gewinnsteuer | 15% |
| Steuerliche Ansässigkeit | ab Zuzug — Domicile or centre of business/vital interests in Serbia, or 183 days in 12 months |
| Typischer Aufenthaltsweg | Temporary residence via property purchase or company — Property ownership or registered company, means, health insurance |
| Pass | visumfrei oder Visum bei Ankunft in 124 Länder |
| Economic growth | +2.4% (2025), forecast 3% (2026) |
| Klimatyp | humid subtropical · 4.9° / 29.5° (Belgrade) |
| Krieg & Konflikte | tension — No fighting; Kosovo dispute, large anti-govt protests 2025-26 |
| Alle Naturgefahren | 3.9/10 |
| Bankensicherheit | 5/10 · BB+ |
| Eigentumsschutz | 4.5/10 |
| Warme Wohnungen im Winter | 6.5/10 |
Aufenthaltsprogramme in Serbia
- Temporary Residence based on Real Estate Ownership — investment · open · 2026-10
- Single Permit (residence + work) for Entrepreneurs, Self-Employed and Company Founders — entrepreneur · open · 2026-10
- Single Permit (residence + work) for Employment — employment · open · 2026-10
- Temporary Residence for Family Reunification — family · open · 2026-10
- Citizenship for Persons of Serbian Origin / in the Interest of the Republic — ancestry · open · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Serbia to become tax resident?
ab Zuzug. Domicile or centre of business/vital interests in Serbia, or 183 days in 12 months Worldwide income; low rates
How much tax will I pay in Serbia?
In Serbia the top income tax rate is 25%, dividends are taxed at up to 15% and companies pay 15% corporate tax.
Which residence programmes does Serbia offer?
Temporary Residence based on Real Estate Ownership; Single Permit (residence + work) for Entrepreneurs, Self-Employed and Company Founders; Single Permit (residence + work) for Employment; Temporary Residence for Family Reunification; Citizenship for Persons of Serbian Origin / in the Interest of the Republic
What is the usual way to move to Serbia?
Temporary residence via property purchase or company. Property ownership or registered company, means, health insurance
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.