Moving to Serbia: taxes, residence and life
How to become tax resident in Serbia: personal, dividend and corporate tax, 5 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
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
| Top income tax | 25% |
|---|---|
| Dividend tax | 15% |
| Corporate tax | 15% |
| 税務上の居住地 | 到着時から — Domicile or centre of business/vital interests in Serbia, or 183 days in 12 months |
| あなたのルート | Temporary residence via property purchase or company — Property ownership or registered company, means, health insurance |
| 旅券 | 124 か国へビザ免除または到着ビザで渡航可能 |
| Economic growth | +2.4% (2025), forecast 3% (2026) |
| 気候区分 | humid subtropical · 4.9° / 29.5° (Belgrade) |
| 戦争・紛争 | tension — No fighting; Kosovo dispute, large anti-govt protests 2025-26 |
| すべての自然災害 | 3.9/10 |
| 銀行の健全性 | 5/10 · BB+ |
| 財産の保護 | 4.5/10 |
| 冬の住宅の暖かさ | 6.5/10 |
Residence programmes 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
Plan your residence route
Frequently asked questions
How many days do I need to spend in Serbia to become tax resident?
到着時から. 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
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