Navigating Tax Responsibilities as a Resident in Serbia: A Quick Guide

STATT Poreska Uprava

STATT Poreska Uprava Serbia

Becoming a resident in Serbia comes with various tax obligations that individuals need to be aware of. Understanding these taxes and how to fulfill your obligations can make a significant difference in your financial management and legal standing. In this article, we will delve into the key tax aspects that Serbian residents need to know, including the types of taxes, filing procedures, and the potential consequences of non-compliance.

  1. What Taxes Do I Pay as a Resident in Serbia?

When you become a resident in Serbia, your tax liability extends to your worldwide income. Non-residents, on the other hand, are only taxed on their Serbian-sourced income and worldwide income related to their work within the country. Serbia employs a flat tax rate system, ranging from 10% to 20% depending on income levels. The calculation of taxable income varies based on the type of income you receive. To gain a clearer understanding, refer to the Income Determination section.

Moreover, Serbian tax residents are subject to an annual tax on their net worldwide income if it exceeds a designated threshold. If you’re a non-resident, you’re obligated to report your Serbian-sourced annual net income. The tax rates are progressive, with a 10% rate applying to income exceeding prescribed thresholds and a 15% rate for income surpassing six times the average annual salary.

  1. A Step-by-Step Guide to Filing Taxes in Serbia

Filing taxes in Serbia can be a streamlined process if you follow these simple steps:

Step 1: Download and install the ePorezi application from the official source.

Step 2: Complete the electronic identification process.

Step 3: Use your qualified electronic certificate with a card reader or USB.

Step 4: Enter your PIN and click the login button to access your account.

Step 5: Once logged in, select the taxpayer you’re authorized to file a tax return for.

For more detailed instructions and resources, you can visit the official Poreska Uprava website.

  1. Consequences of Non-Payment: Criminal Liability in Serbia

Neglecting your tax obligations can lead to serious consequences in Serbia. Tax evasion is classified as a criminal offense under the Criminal Code of the Republic of Serbia. The severity of the punishment is outlined based on the amount of evaded tax. Individuals found guilty of tax evasion can face imprisonment for up to five years. If the evaded tax amount surpasses RSD 2,000,000 (approximately EUR 16,800), the penalty escalates to imprisonment ranging from one to ten years.

It’s essential to prioritize timely and accurate tax payments to avoid any legal repercussions and safeguard your financial well-being.

Legal Aspects of Tax Evasion in Serbia


Becoming a resident in Serbia requires a clear understanding of your tax responsibilities. By comprehending the types of taxes, filing procedures, and potential consequences of non-compliance, you can navigate the Serbian tax system with confidence. Remember, adhering to your tax obligations is not only a legal requirement but also a crucial step in maintaining your financial stability. For more in-depth information and resources, refer to the official Poreska Uprava website.

[Disclaimer: This article provides general information about tax responsibilities in Serbia and should not be considered legal advice. Consult a tax professional for personalized guidance.]

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