Tax authorities
Ministry of Finance
Kneza Milosa 20, Belgrade, Serbia
Tel: + 381 11 361 32 45
Fax: + 381 11 364 26 00
Website: www.mfin.sr.gov.yu
Tax Authorities – Regional Center
27th March no. 28-32, Belgrade, Serbia
Tel: +381 11 334 14 41
Website: www.poreskauprava.sr.gov.yu
Tax rates at a glance
(As of August 12 2009)
| Corporate income tax rate |
10% |
| Capital gains tax rate |
10% (a) |
Branch tax rate |
No |
| Withholding tax |
(b) |
| Dividends |
20% |
| Interest |
20% |
| Royalties from patents and licences |
20% |
| Branch |
No |
Net operating losses (years) |
|
| Carry Back |
No |
| Carry forward |
10 |
(a) Capital gains of legal entities are taxed as part of the annual profit (at the rate of 10%), while in the case of individuals a 20% tax is imposed.
(b) Withholding tax rates in the absence of a double tax treaty
Source: Professionals from Eurofast Global Ltd, Serbia.
Serbia
Adrijana Despotovic
Eurofast Global
Belgrade
Adrijana Despotovic of Eurofast Global describes the steps the Serbian government has taken since 2000 to increase its appeal as an investment location
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