Serbia tax residency criteria

If you already know the criteria for tax residency in Serbia, just proceed to the selection of the object of taxation that is relevant to you. Or read below for details on the Serbian tax residency criteria.

As a general rule, tax residents are recognized (Article 7 of the Income Tax Law - Закон о порезу на доходак грађана, hereinafter - the Law):

• individuals who have their place of residence or center of vital interests in Serbia;
• individuals who actually stay in Serbia for at least 183 calendar days within 12 calendar months beginning or ending in the respective year. At the same time, the time spent in Serbia in transit (transit) is not taken into account for the purposes of tax residency.

An important clarification is made in the Law that when entering Serbia, a person is recognized as a resident not earlier than the date of entry, if the person was not a tax resident in the previous year. Conversely, when leaving Serbia, a person is recognized as a resident until the day of departure, if he is not a tax resident in the next year.

Recognition of an individual as a tax resident of Serbia does not depend on his citizenship.

The occurrence of the obligation to pay tax depends on the type of income (wages, income from the sale of property, dividends, etc.), therefore, the detailed procedure for fulfilling the tax obligation is described on the corresponding page dedicated to a specific income.

If the tax status established on the basis of a double taxation treaty differs from that established in accordance with the Income Tax Law, the provisions of the tax treaty shall apply. Thus, if an individual is considered to be a tax resident of a foreign state within the meaning of the tax treaty, he/she is considered to be a non-resident in Serbia.

Regardless of whether the criteria for recognizing you as a tax resident of Serbia is met, it is possible that you are a tax resident in another country. Check it out by selecting another jurisdiction that is relevant to you here.

Depending on the period of stay of an individual in the territory of Serbia, a person may cease to be a tax resident of Serbia or, conversely, become one. Since tax residence is determined for any 12 consecutive months, tax status may change during the year.

Changing the tax status is relevant primarily in a situation where the tax is calculated and paid by the tax agent, since he pays the tax as income is paid.

Since the procedure for calculating income tax depends on the type of income of an individual, therefore, the detailed procedure for fulfilling the tax obligation is described on the corresponding page dedicated to a particular income.

So, if you are a tax resident of Serbia or have income from special regime activities in Serbia or property in Serbia, then go to the page for choosing the object of taxation relevant to you.

Regardless of whether the criteria for recognizing you as a tax resident of Serbia is met, it is possible that you are a tax resident in another country. Check it out by selecting another jurisdiction that is relevant to you below.