Payments to Tax Haven Jurisdictions

Payments to Tax Haven Jurisdictions

Payments to recipients in jurisdictions with preferential tax systems are subject to stricter Serbian tax treatment, including a 25% withholding tax rate and no application of double tax treaties.

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Plaćanje ka zemljama poreskog raja

Plaćanje ka zemljama poreskog raja

Analiza plaćanja ka zemljama koje se smatraju poreskim rajevima — koje jurisdikcije su u pitanju, kada se primenjuje stopa poreza po odbitku od 25 % i koji su ključni faktori za domaće pravno lice u Srbiji.

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What Is Needed for Withholding Tax Exemption or Reduction

What Is Needed for Withholding Tax Exemption or Reduction

To apply a treaty exemption or reduced withholding tax rate in Serbia, the payer must generally obtain a residence certificate, prove beneficial ownership, document the payment basis and file the appropriate tax return.

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Šta je potrebno za oslobođenje / umanjenje poreza po odbitku

Šta je potrebno za oslobođenje / umanjenje poreza po odbitku

Pregledajte sve potrebne korake za ostvarivanje oslobođenja ili umanjenja poreza po odbitku u Srbiji — uslovi, dokumentacija, postupak i praktični saveti za poreske obveznike.

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Withholding Tax Rates Under Double Tax Treaties in Serbia

Withholding Tax Rates Under Double Tax Treaties in Serbia

Withholding tax applies to certain income paid by Serbian residents to non-resident legal entities, but treaty rates under double tax treaties may reduce the domestic tax burden.

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Stope poreza po odbitku u skladu sa UIDO u Srbiji

Stope poreza po odbitku u skladu sa UIDO u Srbiji

„Porez po odbitku u Srbiji — osnovne stope prema Zakon o porezu na dobit pravnih lica i uslovima povlašćenih stopa iz preko 60 ugovora o izbegavanju dvostrukog oporezivanja (UIDO). Saznajte kada se primenjuju 20 % (ili 25 %) i kako se

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Minimum Wage in the Republic of Serbia for 2025

Minimum Wage in the Republic of Serbia for 2025

For 2025, the net minimum hourly wage in Serbia is RSD 308 from 1 January to 30 September and RSD 337 from 1 October to 31 December, with the monthly amount depending on working hours in the month.

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Minimalna zarada u Republici Srbiji za 2025. godinu

Minimalna zarada u Republici Srbiji za 2025. godinu

Pregled minimalne zarade u Srbiji za 2025. godinu — satnica od 308 dinara od januara i povećanje na 337 dinara od oktobra, uz prikaz mesečnih neto i bruto iznosa prema broju radnih sati.

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Arm’s-Length Interest Rates for 2025

Arm’s-Length Interest Rates for 2025

The Serbian Minister of Finance prescribed the interest rates considered to be at arm’s length for 2025 for the purposes of corporate income tax and certain withholding tax situations.

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Kamatne stope van dohvata ruke“ za 2025. godinu

Kamatne stope van dohvata ruke“ za 2025. godinu

Ministar finansija Republike Srbije doneo je Pravilnik o kamatnim stopama koje se smatraju usklađenim sa principom „van dohvata ruke“ za 2025. godinu. Ove stope primenjuju se pri utvrđivanju obaveza po osnovu poreza na dobit pravnih li

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