Serbia

Tax residency in Serbia is generally triggered by physical presence exceeding 183 days in a calendar year. Foreign income treatment: unknown. No statutory CFC rules apply, which can facilitate the use of foreign holding structures without automatic income attribution.

IT freelancers pay flat 10% income tax + no social contributions on foreign client income up to RSD 6M. Belgrade a growing digital nomad hub. Cheap cost of living. Visa-free for Schengen passport holders (90 days).

The standard corporate income tax rate is 15%. The administrative process is considered straightforward, with minimal bureaucratic friction.

Banking access in Serbia is attainable but may require more documentation and time than in simpler jurisdictions. Internet connectivity is generally good, with consistent broadband availability in business districts and main population centres.

Serbia is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.

Based on our scoring model, Serbia ranks highest for Freelancer and Founder / Entrepreneur. It offers a strong proposition for freelancer (score: 71/100). It offers a strong proposition for founder / entrepreneur (score: 71/100).