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Taxation in Serbia

Look up tax rates, the latest tax news and information on double taxation treaties with our specialist online resources, guides and useful links.

Looking for more information on Serbia? Our country resources provide accounting guides, economic forecasts, profiles and guides to doing business.

Tax treaties

We maintain a collection of worldwide double tax treaties in English (and other languages where available) to assist members with their enquiries. If you are having difficulty locating a treaty, please call the enquiry team on +44 (0)20 7920 8620 or email us at library@icaew.com.

Other resources

Serbia: Tax treaties
Details of tax treaties in force between the UK and Serbia, provided by HMRC.

Tax rates and guides

We can provide current and historic tax rates, comparison tables and country surveys through our specialist tax databases. We have up-to-date key fact summaries as well as detailed analyses of the tax regime in jurisdictions around the world covering corporate taxation, individual taxation, and business and investment.

Contact us on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help finding the information you need.

Other sources

Serbia: Worldwide Tax Summaries
In-depth guide produced by PwC addressing a wide range of corporate and personal tax topics, with overviews of significant developments and quick charts showing key current tax rates and due dates. Previous editions covering corporate taxes going back to 2010 are also available.

Serbia country profile
Profile produced by KPMG highlighting key tax factors affecting cross-border business and investment, covering tax rates and rules. Updated in June 2017.

EY global tax guides
Detailed guides produced and updated annually by EY, summarising the tax system and key tax issues in jurisdictions around the world, including:

Tax Rates Online
An online rates tool produced by KPMG that compares corporate, indirect, individual income and social security tax rates within a country or across multiple countries.

Tax news and developments

A selection of articles reporting on tax news and developments are available from the Business Source Corporate database. Access to articles is provided to ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Please make sure you are logged-in to see links to these articles.

Selected articles


Serbia-San Marino DTA enters into force
(International Tax Review, December 2018)

Serbia amends VAT Law, extending eligibility for VAT refund to foreign companies
(International Tax Review, November 2018)

Serbian arm’s-length interest rates for 2018
(International Tax Review, September 2018)

Serbia joins Global Forum on Transparency and Exchange of Information
(International Tax Review, May 2018)

Serbia narrows down list of services subject to withholding tax
(International Tax Review, March 2018)


Serbia introduces widely-disputed VAT rulebook
(International Tax Review, January 2017)


Kazakhstan Senate approves DTA with Serbia
(International Tax Review, November 2016)

Treaty analysis: Serbia ratifies DTA with South Korea
(International Tax Review, May 2016)

Serbia signs 66th double tax treaty
(International Tax Review, March 2016)

Treaty analysis: Serbia and Norway double taxation agreement
(International Tax Review, January 2016)


Serbian VAT Act amended
(International Tax Review, November 2015)

Amendments to the Serbian Excise Duties Act
(International Tax Review, October 2015)

VAT refund in Serbia
(International Tax Review, September 2015)

An overview of transfer pricing in Serbia
(International Tax Review, February 2015)

Controversial law on public notaries
(International Tax Review, January 2015)


Reactions to the application of FATCA regulations in Serbia 
(International Tax Review, November 2014)

Serbia - Armenia treaty ratified by Serbian parliament 
(International Tax Review, October 2014)

Interest on loans between related parties 
(International Tax Review, June 2014)

Determining the income tax for non-profit organisations in Serbia 
(International Tax Review, June 2014)

Decree on conditions required for deferment of tax debt payment 
(International Tax Review, April 2014)

Serbian transfer pricing regulations 
(International Tax Review, March 2014)

Electronic certified signatures 
(International Tax Review, February 2014)

Amendments to the Law on Social Insurance Contributions for founders and shareholders 
(International Tax Review, December 2013/January 2014)


Rule book on transfer pricing
(International Tax Review, November 2013)

New law on audit
(International Tax Review, October 2013)

The new draft law on accounting
(International Tax Review, September 2013)

Proposed changes to income tax legislation
(International Tax Review, July/August 2013)

Serbia and UAE sign double tax treaty on income and capital
(International Tax Review, May 2013)

Serbia expands its double tax treaty network
(International Tax Review, April 2013)

Law on deadlines for settling financial debts
(International Tax Review, March 2013)

Amendments to the Corporate Income Tax Law
(International Tax Review, February 2013)

Recent changes to Serbian tax legislation
(International Tax Review, December 2012/January 2013)


Serbia VAT rate increased
(International Tax Review, November 2012)

Serbian VAT and corporate income tax rates to increase
(International Tax Review, October 2012)

Bilateral relations with Turkey
(International Tax Review, September 2012)

Serbia - Canada double tax treaty on income and capital
(International Tax Review, July/August 2012)

Double tax treaty with Iran in force
(International Tax Review, June 2012)

New decree on offsetting operations between residents and non-residents
(International Tax Review, April 2012)

Amendments to Corporate Income Tax Law
(International Tax Review, March 2012)

Montenegro and Serbia tax treaty enters into force
(International Tax Review, February 2012)


Taxation of non-resident companies on rental income gained from immovable property
(International Tax Review, November 2011)

Taxation of interest
(International Tax Review, September 2011)

New incentives in Serbia
(International Tax Review, July 2011)

Amendments to property tax law
(International Tax Review, June 2011)

Personal tax challenges
(International Tax Review, May 2011)

Tax incentives in Serbia
(International Tax Review, April 2011)

Transfer tax and capital gains in real estate sales
(International Tax Review, March 2011)


Thin capitalisation in Serbia
(International Tax Review, December 2010)

Law on tax proceedings and administration
(International Tax Review, November 2010)

International double taxation in Serbia
(International Tax Review, October 2010)

Serbia-Austria tax treaty
(International Tax Review, October 2010)

Withholding taxes amended
(International Tax Review, July/August 2010)

Changes to taxation of legal entities in Serbia
(International Tax Review, June 2010)

Real estate investments
(International Tax Review, March 2010)

Other resources

TaxNewsFlash: Europe
KPMG provides a bulletin summarising the latest tax developments in the region.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports through our document supply service.

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