Moving to Serbia: taxes, residence and life
How to become tax resident in Serbia: personal, dividend and corporate tax, 5 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
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.
Key facts
| Top income tax | 25% |
|---|---|
| Dividend tax | 15% |
| Corporate tax | 15% |
| Податкове резидентство | з моменту прибуття — Domicile or centre of business/vital interests in Serbia, or 183 days in 12 months |
| Типовий шлях до посвідки | Temporary residence via property purchase or company — Property ownership or registered company, means, health insurance |
| Тип клімату | humid subtropical · 4.9° / 29.5° (Belgrade) |
Residence programmes in Serbia
Active programmes
- Temporary Residence based on Real Estate Ownership — investment · 2026-10
Reciprocity required; purchase via company does not qualify the founder.
- Single Permit (residence + work) for Entrepreneurs, Self-Employed and Company Founders — entrepreneur · 2026-10
Popular with Russians and Ukrainians since 2022; no dedicated digital nomad visa.
- Single Permit (residence + work) for Employment — employment · 2026-10
- Temporary Residence for Family Reunification — family · 2026-10
- Citizenship for Persons of Serbian Origin / in the Interest of the Republic — ancestry · 2026-10
Art. 19 is discretionary, not a CBI programme.
Plan your residence route
Frequently asked questions
How many days do I need to spend in Serbia to become tax resident?
з моменту прибуття. 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
Лише загальна інформація — не податкова, юридична, імміграційна, інвестиційна чи фінансова консультація і не договір із клієнтом. Цифри спрощені, орієнтовні й можуть бути застарілими. Перед будь-яким рішенням перевіряйте в офіційному органі та в ліцензованого фахівця відповідної країни.