Tax authorities
Ministry of Finance
20, Kneza Milosa Street, 11000 Belgrade, Serbia
Tel: +381 11 364 26 26/+ 381 11 364 26 06
Fax: +381 11 361 89 61
Email: kabinet@mfin.gov.rs
Website: www.mfp.gov.rs
Tax Administration
Centrale Save 3-5 Maskovica Street, 11000 Beograd
Tel: +381 62 8446 906
Email: office@dmk.rs
Website: www.dmk.rs
Tax rates at a glance
(As of June 20 2012)
| Corporate income tax rate |
10% |
| Capital gains tax rate |
10% |
| Branch tax rate |
10% |
| |
| Withholding tax |
|
| Dividends |
20% |
| Interest |
20% (a) |
| Royalties from patents and licences |
20% |
| Branch remittance tax |
No |
| |
|
| Net operating losses (years) |
|
| Carryback |
No |
| Carryforward |
Five (b) |
- Interest from bonds issued by the state, the National Bank, provinces or municipalities and paid to non-resident companies is exempt from withholding tax.
- Losses incurred before 2010 may be carried forward for 10 years. No restrictions apply to carryforwards due to ownership changes.
Source: Professionals from Eurofast Global, Belgrade Office/Serbia
Serbia
Panayiotis Diallinas
Eurofast Global
Belgrade
Serbia improved its tax legislation significantly in 2011 onward and still remains an official candidate for accession to the EU, says Panayiotis Diallinas of Eurofast Global
[Show full article]