Published: 07.08.2026
According to the sources, Serbian tax residency may apply to people whose main residence and center of interests are in Serbia or who spend at least 183 days there in a year. Residents are taxed on worldwide income, while non-residents are taxed on Serbian-source income and income connected with work in Serbia.
For someone planning a long-term move to Serbia, this means considering tax status alongside residence-permit arrangements. Reaching the 183-day threshold or moving one’s center of interests to Serbia can bring foreign income into the scope of local taxation; the sources list personal income tax rates ranging from 10% to 20%. This is especially relevant to workers, entrepreneurs, and people retaining income from abroad. Anyone expecting to spend most of the year in Serbia or work for foreign clients should treat this as a key relocation issue.