Company Registration in Serbia: Attractive Tax Benefits for IT and Innovative Companies

28.07.2025

• Requirements for obtaining benefits
• Advantages
• Contact our experts for more details

Remote company registration is possible. There are no citizenship restrictions for founders or directors. There are no legal requirements for a physical office (a virtual office can be arranged).

Companies in Serbia may qualify for IP Box and other benefits.

• IP Box is a special tax regime designed for companies generating income from intellectual property (IP) and qualifying assets.

Requirements for obtaining benefits

• To apply the IP Box regime, the company must be registered in Serbia.
• To receive benefits, the income from intellectual property (IP) must be created, as a result of R&D activities,in Serbia.
• The rights to the qualifying IP asset must be officially registered in Serbia.
• The company must maintain separate accounting records for each IP asset, including income and expenses.
• Only the portion of the income that relates to the registered and qualifying IP, which is located and accounted for in Serbia, is eligible for the benefit.

Advantages

1. When calculating the corporate profit tax base, up to 80% of the qualified income from IP can be excluded from the taxable base, which leads to effective to a corporate tax rate of 3% (instead of the standard 15%).
2. R&D expenses: expenses for research and development (R&D) related to the creation, of IP may be taken into account at double the amount when calculating the tax base: successful completion of IP project allows the company to combine both tax relief regimes,
3. Law on Personal Income Tax allows provides personal income tax exemptions for employers hiring newly employed foreigners or returning workers, reducing the personal income tax base as well as the tax base for social security contributions for a certain period.

Accordingly, IT companies in Serbia can combine up to three significant tax regimes to maximize tax benefits and significantly reduce their tax liabilities.

Last but not least, Serbian tax residents—including foreigners under 40 years old—benefit from a favorable personal tax regime, as their annual non-taxable income threshold is doubled compared to the standard limit (~EUR 83k instead of EUR 41,5k).

Authors: Sekulovich Bogich, Miritskaya Anna

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