Corporate Taxation

Serbia imposes a corporate tax rate of 10%, the lowest tax rate in Eastern Europe.

Corporate Tax in Europe
Austria
Czech Republic
Croatia
Slovenia
Poland
Hungary
Lithuania
Bulgaria
Serbia
Source: worldwide-tax

Group taxation is allowed for affiliated companies with at least 75% of shares.

Tax Incentives

Serbian taxation law offers tax holidays up to 10 years conditionally of certain investments and the creation of additional jobs.

Tax credits for the taxation period are granted for
--- acquisition of fixed assets
--- employment of registered unemployed people
--- carrying forward of losses

Value Added Tax

VAT accounts for 18%. 8% VAT is charged for daily products as well as for construction materials for the building of houses. VAT rates in Serbia are the lowest in the Balkan region.

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