RS · N 44°49′ · E 20°28′
Serbia
A Serbian d.o.o. is the usual limited-liability form for foreign investors and suits trade, services, and local hiring across the Balkans and Central and Eastern Europe. Capital is low and registration is centralised, but bank due diligence, sector permits, and continuing tax filings need advance planning.
Key points on one page.
- Tax
- CIT 15%, with no local income tax; dividends to non-residents generally face 20% WHT, reduced to 5% for Chinese-resident beneficial owners under the China–Serbia treaty
- Shareholders and directors
- Min. 1 shareholder and 1 director; no local-resident director requirement
- Share capital
- Min. RSD 100; payment period may be set in the charter, up to 5 years
- Local requirements
- A Serbian registered address is required; d.o.o. formation is electronic and uses a Serbian qualified e-signature
- Annual maintenance
- Annual financial statements go to APR; CIT return is due within 180 days after tax year-end
- Incorporation timeline
- APR statutory decision period: 5 business days; notarisation, e-signature and banking take extra time
- Public disclosure
- Company and beneficial-owner information is publicly searchable on APR portals
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (8)›
- 01Serbian Business Registers Agency: Formation of companies
- 02Serbian Business Registers Agency: General instructions
- 03Serbian Business Registers Agency: Law on the Central Records of Beneficial Owners 2025
- 04PwC Worldwide Tax Summaries: Serbia corporate income tax
- 05PwC Worldwide Tax Summaries: Serbia withholding taxes
- 06PwC Worldwide Tax Summaries: Serbia tax administration
- 07KPMG: Serbia amendments to corporate income tax law
- 08China–Yugoslavia (now Serbia) tax treaty — official text
02 · Advantages
Why Serbia
- 01One-stop registration can issue the registration number and tax ID, with a VAT application available
- 02Low share capital; shareholders are generally liable only up to subscribed contributions
- 03Tax treaties with mainland China and Hong Kong can reduce qualifying dividend withholding tax
03 · Requirements
Formation requirements
- Registered office: a complete Serbian address from which company operations are managed
- Shareholder identification: individuals normally provide passports; foreign entities provide registry extracts and related documents
- Formation uses a Serbian qualified e-signature; regulated activities need separate approvals
04 · Compliance
Annual compliance
- Submit annual financial statements to APR; attach a statutory audit report where applicable
- Pay monthly CIT advances and file the annual return within 180 days after tax year-end
- Register beneficial-owner changes within 30 days and confirm the data annually
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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