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Serbia company tax filing

In this article, we will refer to Serbia’s corporate profits tax and provide a general view on Serbia’s taxation.

Corporate tax in Serbia
Investment insights: Serbian corporate profits tax

Taxation is a very important factor in the decision-making process of financial investment. Companies must pay various taxes. Taxes must be paid by a company domiciled in Serbia;

*Corporate profits tax,
*Value Added Tax (VAT),

  • Withholding tax (dividends, profit sharing, royalties, interest income and capital gains),
    *Personal Income Tax,
    *Social insurance money,
    *Annual income tax
  • Capital income and capital gains and other types of personal income.

When deciding to register and invest in a foreign country, tax rates and regulations must be considered. It is important to increase tax rates and stricter regulations and increase tax bills.

Introduce Serbia as a possible destination for business registration and its corporate profits tax regulations

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The corporate profits tax law of the Republic of Serbia is governed by the corporate profits tax law.

The current corporate profits tax rate is set at 15%, which is one of the lowest tax rates in Europe. In order to achieve economic policy goals related to the promotion of economic growth and enterprise development, tax incentives can be provided to taxpayers.

According to the Corporate Profit Tax Law, a legal person obligated to pay company profits refers to a legal person established in the following forms:

* General Partner,
*Limited partnership,
*Limited Liability Company and
*Joint-stock company.

The tax period is defined as the fiscal year taxpayers are divided into two groups,

Residents and

Residents of the Republic of Serbia are considered to be legal entities established in the Republic of Serbia or managed or controlled by the headquarters. If it is incorporated in Serbia or has actual management and control rights in Serbia, the foreign company is a resident company. Resident entities are subject to taxation on their global income generated in the Republic of Serbia or abroad.

Non-resident companies are only taxed on income generated in Serbia.

The corporate profits tax basis is the company’s taxable profits, which are established based on the accounting profits in the company’s financial balance sheet. Corporate profits tax is calculated by taxpayers. The income statement needs to be prepared in accordance with International Financial Reporting Standards (IFRS) to reflect non-deductible costs and non-taxable income.

Serbia does not have a high tax system, which makes it a good place to do business. Please contact us to get expert guidance and ensure that you comply with regulations and minimize your tax burden.

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