Skip to content

Serbia · Temp. residence (no DNV) · Taxes

Taxes on the Serbia Temp. residence (no DNV)

Partially verified Last verified June 15, 2026 Reviewed by Henry van de Vorming

Tax is the part of a move people underestimate most. Here's how Serbia treats a Temp. residence (no DNV) holder's income — when you become a tax resident, what happens to foreign earnings, and the official basis for each. It's information, not tax advice.

The tax position

Treatment
Standard resident taxation
Named regime
Flat-rate entrepreneur (preduzetnik pausalac) regime commonly used by remote workers; otherwise standard personal income tax
Tax-residency trigger
183 days
Income threshold
€500/mo

How it works

Tax residency is triggered by residing in Serbia for 183+ days (continuously or with breaks) over any 12-month period, or by having a centre of business and vital interests in Serbia (PwC, citing the Personal Income Tax Law). Serbian tax residents are in principle taxable on worldwide income, so a remote worker who becomes resident is taxable in Serbia (subject to double-tax treaties). There is NO foreign-income exemption tied to this route. The route most remote workers actually use is registering as a flat-rate entrepreneur (preduzetnik pausalac), which makes their income Serbian-source business income taxed under a lump-sum regime plus social contributions; a company (DOO) pays 15% corporate tax. Standard personal income tax on salary is ~10%. Figures beyond the 183-day rule are from PwC and law-firm guides rather than primary statute, so confidence on tax specifics is medium.

When you become a tax resident

The usual trigger is time: spend more than 183 days in Serbia in the relevant period and you're generally treated as a tax resident. But a day-count is rarely the whole story — having a permanent home available to you, or your family and centre of life in Serbia, can make you resident sooner. Once resident, the treatment above applies to your income.

If you stay tax-resident somewhere else too, a double-taxation treaty between Serbia and that country usually decides which one taxes a given slice of income — another reason to get personal advice before you move money or change residency.

Serbia tax & the Temp. residence (no DNV): FAQ

Serbia tax & the Temp. residence (no DNV): FAQ

When do I become a tax resident in Serbia?

As a rule of thumb, spending more than 183 days in Serbia in the relevant period makes you a tax resident — though residency can also be triggered earlier by having a permanent home or your centre of life there. The exact test is in the notes above.

Is my foreign income taxed in Serbia?

Once you become a Serbia tax resident, Serbia taxes your worldwide income at its standard rates.

Does the Temp. residence (no DNV) come with a tax break?

Not a special one — you're taxed under Serbia's ordinary rules once resident. A double-tax treaty between Serbia and your home country may still affect where specific income is taxed.

Sources