Serbia has a flat 10% income tax, one of Europe's lowest. Self-employment income taxed at 10% after flat 34% expense deduction. Social contributions are separate and significant.
Income Tax
10% (flat)
Capital Gains
15%
VAT / Sales Tax
20%
Tax Year
calendar
Special Tax Regimes
tourist
Citizens of most Western countries can enter Serbia visa-free for up to 90 days within any 180-day period. This is the most common option for digital nomads exploring Serbia.
tourist
Required for nationals who are not visa-exempt. Allows stays up to 90 days within a 180-day period for tourism, business, or family visits.
special
Required for stays between 90 and 180 days. Used as entry visa for those planning to apply for temporary residence permits for employment, study, or family reunification.
special
For stays exceeding 90 days. Available for employment, self-employment, study, family reunification, property ownership, and other grounds. Can be granted for up to 3 years and renewed.
work
Combined temporary residence and work permit introduced in February 2024. Allows foreign nationals to live and work in Serbia under a single permit, streamlining the previous two-step process.
business
Popular option for digital nomads and remote workers. Register as a sole proprietor (preduzetnik) to legally work and reside in Serbia with favorable flat-rate taxation.
special
Foreign nationals who purchase real estate in Serbia can obtain temporary residence based on property ownership. One of the simplest paths to legal residence.
$1,200/month
Average for a comfortable nomad lifestyle
Public healthcare is adequate. Private clinics in Belgrade are good and affordable. MediGroup is a top provider. Dental work is cheap.
Residence permit or company registration needed. Wise and Payoneer are popular. RSD currency is relatively stable. Banca Intesa is foreigner-friendly.
Belgrade is very safe and has excellent nightlife. Low violent crime. Novi Sad is relaxed and family-friendly. Kosovo border area requires awareness.