Republic of Serbia

Southern Europe · RS · 64 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• having residence or the centre of business and personal/vital interests in the territory of Serbia
• staying in Serbia for 183 or more days, continuously or with breaks, over any 12‑month period beginning or ending in the tax year
• being sent abroad to work for a Serbian diplomatic or consular mission or for Serbia in an international organization, for the duration of that assignment

Serbia does not have citizenship- or formal domicile-based worldwide taxation, so leaving and shifting your centre of vital interests plus staying under 183 days generally ends tax residence, but in practice you must demonstrate non-residence (and may need a foreign tax residency certificate) to the Tax Administration.

Source: Tax Administration of the Republic of Serbia (Poreska uprava Republike Srbije)

Tax treaty network (63)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.