🇷🇸 Serbia
A Southeastern European crossroads with rich culture, growing markets, and an inviting environment for investors, startups, and remote professionals.
Serbia Citizenship and Naturalization
Grade:
B+Global Rank: 59
Visa-free Access
120 out of 195 countries
Access to Major Destinations
- European Union
- United Kingdom
- Canada
- United States
- China
- Russia
- Japan
| Category | Details |
|---|---|
Citizenship by Descent |
|
Naturalizations |
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Spouse Naturalization |
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Birthright Citizenship |
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Economic Citizenship (Investment) |
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Other Provisions |
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Citizenship by Exception |
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Taxation Overview
Personal Tax Overview: Serbia 🇷🇸
Key information about personal taxation in Serbia
Tax Residency
Normal rule: 183 days
Special rule: No information
Special Tax Regime
No information
Dividend Tax
15%
Dividends may be exempt from tax under applicable double taxation treaties or if received from qualifying long-term domestic holdings, subject to specific conditions on ownership and holding period.
Capital Gains Tax
15%
Capital gains are exempt from tax in Serbia if the asset has been held for more than ten consecutive years.
Property Rental Income
20%
Property rental income is taxed at a 20% flat rate on the gross rental revenue, covering leasing or subleasing of real estate in Serbia.
Property Tax
Yes
Serbia levies an annual property tax on real estate, with rates set by local municipalities based on property type and location.
Inheritance Tax
Yes
Serbia imposes inheritance and gift tax on the transfer of assets, with rates depending on the relationship between the donor and recipient.
Wealth Tax
No
Serbia does not levy a separate wealth tax on individuals.
VAT
20%
The standard VAT rate in Serbia is 20%, with a reduced rate of 10% applied to certain goods and services.
CFC Laws
No
Serbia does not impose CFC (controlled foreign company) rules on individuals.
