Europe · RSD
Serbia For Solopreneurs - Tax, Immigration, Lifestyle
Reviewed 2026-06-21
Top income tax
20%
Self-employed SS
Yes
VAT
20%
Capital gains
15%
Exit tax
No
Nomad visa
No
59
/ 100
Tax efficiency48
Ease to enter58
Ease to exit77
Cost of living84
Internet22
English60
Serbia taxes residents on worldwide income with a flat personal income tax (10 percent base rate, plus a supplementary annual tax of 10 to 15 percent on high earners) and a low 15 percent corporate rate, making it attractive to solopreneurs. Self-employed individuals registered as sole proprietors can use a simplified lump-sum (flat-rate) regime with fixed monthly tax and social security, though contributions are mandatory. There is no formal digital nomad visa, but temporary residence based on self-employment or company formation serves the same purpose, and the cost of living is among the lowest in Europe.
Personal income tax
Income tax structureFlat
Top income tax rate20%
Entry income tax rate10%
Top rate threshold$90,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate19.9%
Employer SS rate15.15%
Indirect & other taxes
VAT standard rate20%
Capital gains rate15%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate2.5%
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate15%
WHT on dividends20%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
DNV monthly income requirement$3,780
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index40
Internet speed103.78 Mbps
English proficiencyMedium
Civil liberties58
Golden visa
Serbia offers residency by investment. Unlike the nomad route, this buys residency through capital rather than proven income.
Temporary Residence by Business / Real Estate
| Route | From | Notes |
|---|---|---|
| Company formation | varies | no minimum; founder/director basis |
| Real estate | varies | no official minimum |
Residency grantedUp to 3-year permit
Physical presencecontinuous (limited absences)
Path to citizenship~3-6 years, no language test
Verified 2026-07-08 · high confidence
Sources
- PwC Worldwide Tax Summaries — Serbia Individual Taxes on Personal Income
- PwC Worldwide Tax Summaries — Serbia Individual Other Taxes (social security, VAT)
- PwC Worldwide Tax Summaries — Serbia Corporate Taxes on Corporate Income and Withholding
- PwC Worldwide Tax Summaries — Inheritance and Gift Tax Rates quick chart
- Tax Administration of the Republic of Serbia — Flat-rate entrepreneurs
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.