View of Belgrade, capital of Serbia

Moving to Serbia

The Balkans within reach — flat tax, d.o.o. and life at -55%

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BalkansDinar (RSD)Flat tax 15%90 days visa-freeBelgrade-55% vs Paris

Factsheet: Serbia

Serbia is a Balkan country of nearly 6.8 million people, an EU accession candidate since 2012 but not yet a member. It nevertheless holds a growing place among expats and European entrepreneurs: cost of living among the lowest in Europe (-55% vs Paris), 15% flat tax on income and profits, ultra-simplified lump-sum regime for small entrepreneurs, and an emerging tech scene in Belgrade in gaming, fintech and cybersecurity. For EU citizens, 90 days of visa-free stay are possible, then creating a d.o.o. (Serbian LLC) opens the path to a residence permit.

🇷🇸
Serbia
The Balkans within reach — flat tax, d.o.o. and life at -55%
Capital
Belgrade
Official language
Serbian (Cyrillic and Latin alphabets)
Currency
Serbian Dinar (RSD), 1 EUR ≈ 117 RSD
Population
~6.8 million
Timezone
UTC+1 (UTC+2 in summer)
🇪🇺 European Union
No, EU candidate since 2012, not yet a member
Digital nomad visa
90 days visa-free, then long-stay visa via d.o.o.
Cost of living (vs Paris)
~55% cheaper

Why choose Serbia?

Serbia appeals through its combination of very low prices, simple taxation and a dynamic capital undergoing rapid transformation. Here are the six main reasons to consider relocating to Serbia.

💰
Cost of living -55% vs Paris
Rent, groceries, restaurants, transport: everything is on average 55% cheaper than in France. A budget of 900 to 1,600 EUR/month allows for very comfortable living in Belgrade.
📊
15% flat tax on income and corporate profits
Fixed rate at 15% on personal income and corporate profits, with no progressive brackets, no tiers, no ceiling.
🏢
Pausalni porez — simplified lump-sum regime
For micro-entrepreneurs earning less than 6 million RSD/year (~50,000 EUR), the Pausalni porez regime replaces corporate tax and VAT with a fixed monthly lump-sum contribution, and accounting is reduced to a minimum.
🌍
Access to the Balkan market
Serbia is a member of CEFTA (Balkan free trade agreement) and maintains trade agreements with Russia, Turkey and the UAE — a strategic position for businesses wanting to access these markets.
🏙️
Belgrade — emerging tech capital
Belgrade attracts international tech companies, with a dynamic ecosystem in gaming (Nordeus, 4Experience), fintech and cybersecurity. Office rents well below any EU capital.
🌐
Quality digital infrastructure
Fiber 100-500 Mbps from 10-20 EUR/month (SBB, Telekom, A1), active coworking spaces (Impact Hub, StartIt Center, Clockwork), ideal setting for remote work and startups.

Visa & Residence

EU citizens can enter Serbia without a visa for stays up to 90 days. For longer stays, creating a d.o.o. (Serbian company) is the most common route to obtaining a temporary residence permit.

Visa-free stay — 90 days

EU nationals can stay in Serbia for up to 90 days without any visa, under bilateral agreements between Serbia and the EU. This stay is renewable after leaving Serbian territory (borders with Bulgaria and Romania, both Schengen members, are easily accessible). For extended stays, you need to transition to resident status.

Duration
90 days
Min. income
Timeline
Target
Free

Residence permit via d.o.o. creation

The most common route for settling long-term in Serbia is creating a d.o.o. (Drustvo s Ogranicenom Odgovornoscu, equivalent of an LLC). As the manager or founder of a Serbian d.o.o., you can apply for a one-year renewable temporary residence permit. The procedure involves 7 administrative steps: registration with the commercial register (APR), obtaining a tax identification number (PIB), opening a professional bank account, then filing the residence permit application with the foreigners' bureau. A local lawyer or formation agency facilitates the process for 500 to 1,500 EUR.

Duration
1 year renewable
Min. income
Timeline
5 to 10 days (d.o.o.) + 2 to 4 weeks (permit)
Target
500 - 1,500 EUR (fees)

Cost of living

Serbia is one of the cheapest destinations in Europe for expats. Belgrade remains the most expensive city in the country, but stays very affordable compared to any EU capital.

Estimated monthly budget: 900 - 1,600 EUR/month

Expense Monthly amount
1-bed apartment, Belgrade center (Vracar, Savski Venac) 400 - 650 EUR/month
1-bed apartment, Zemun or Novi Beograd 300 - 500 EUR/month
1-bed apartment, Novi Sad 280 - 450 EUR/month
Groceries 130 - 220 EUR/month
Dining out 50 - 100 EUR/month
Transport (bus, tram, metro) 15 - 25 EUR/month
Fiber internet 100-500 Mbps 10 - 20 EUR/month
International health insurance 30 - 70 EUR/month

📊 Taxation

Serbia offers simple and competitive taxation, with a 15% flat tax and a very advantageous lump-sum regime for small entrepreneurs.

Income flat tax
15% on all personal income (salaries, fees, dividends).
Corporate flat tax
15% on net profits of companies (d.o.o.), fixed rate with no progressive brackets.
Dividends
15%. Total corporate tax + dividend burden of approximately 27.75% on distributed profits.
Pausalni porez — lump-sum regime
For sole traders earning less than 6 million RSD/year (~50,000 EUR), replaces corporate tax and VAT with a fixed monthly lump-sum contribution, with minimal accounting.
Social contributions
Approximately 36% of gross salary for an employee (pension, health, unemployment) — a point of attention for directors paying themselves a salary via their d.o.o.
France-Serbia tax treaty
Inherited from the France-Yugoslavia treaty, it defines tax residency rules and mechanisms to avoid double taxation.

🚀 For entrepreneurs

Serbia attracts a growing number of foreign entrepreneurs thanks to its simple taxation, low costs and dynamic tech ecosystem in Belgrade.

d.o.o. — Serbian LLC
The Serbian equivalent of an LLC. Symbolic minimum capital of 1 RSD. Creation in 5 to 10 business days via APR (Serbian commercial register agency).
Corporate taxation
15% corporate tax on profits, 15% on dividends, total burden of ~27.75% on distributed profits.
Residence permit via d.o.o.
Creating a d.o.o. grants the right to a one-year renewable temporary residence permit for the foreign founder/manager.
Pausalni porez
Simplified regime for micro-entrepreneurs (revenue < ~50,000 EUR/year), fixed monthly lump-sum contribution, no VAT, ultra-simple accounting.
Professional banking
Intesa Banka, UniCredit Bank Serbia and OTP Banka are the most commonly used by foreign entrepreneurs. Account opening in 1 to 2 weeks.
7 steps to create a d.o.o.
Name reservation, filing articles of incorporation, APR registration, obtaining PIB (tax number), VAT registration if applicable, bank account opening, initial capital deposit. A local agency or lawyer simplifies the entire process.
Access to the Balkan market
CEFTA member, with trade agreements with Russia and Turkey — an asset for entrepreneurs targeting these geographic areas.

❤️ Healthcare

Serbia has a public healthcare system and a private sector of growing quality in Belgrade. Costs remain well below Western European standards.

Leading private clinics in Belgrade
BelMedic, Euromedik and MedGrup, English-speaking staff, modern standards.
Private specialist consultation
25 to 50 EUR, very affordable.
International private health insurance
Generali, Wiener Stadtische or DDOR, budget 30 to 70 EUR/month for standard expat coverage.
Access to the public healthcare system (RFZO)
Temporary residence permit holders can join the Serbian public healthcare system by paying monthly contributions.
EHIC not valid in Serbia
The European Health Insurance Card is not valid in Serbia (non-EU country); private insurance is essential.

Where to live

Serbia is primarily focused on Belgrade for expats, but Novi Sad and several neighborhoods within the capital offer very interesting alternatives.

Vracar / Savski Venac, Belgrade
Vracar / Savski Venac, Belgrade
The most sought-after neighborhoods for expats in Belgrade: trendy cafes, restaurants, intense cultural life, proximity to the historic center. Highest rents in the city, but still very affordable.
Best for: Entrepreneurs, digital nomads, young professionals
Zemun, Belgrade
Zemun, Belgrade
A former village turned Belgrade neighborhood, Zemun retains an Austro-Hungarian charm with its Danube waterfront, fish restaurants and quiet streets. Perfect for families and those escaping the bustle of the center.
Best for: Families, calm and urban nature lovers
Novi Beograd, Belgrade
Novi Beograd, Belgrade
Belgrade's business district, with many international office buildings, shopping centers and modern housing. Lower rents than Vracar, excellent transport connections.
Best for: Professionals, businesses, digital nomads
Novi Sad
Novi Sad
Serbia's second city and former European Capital of Culture (2022), Novi Sad is a pleasant university town with a well-preserved old town and an even lower cost of living than Belgrade.
Best for: Students, young entrepreneurs, culture lovers
Nis
Nis
The country's third city, Nis is one of the cheapest cities in all of Europe. A historic city with an Ottoman fortress and a lively local food scene. Ideal for a very tight budget.
Best for: Small budgets, retirees, explorers

Drawbacks to know

🇪🇺
Outside the EU
Serbia is not an EU member state: no free movement, no European passport for companies, and right to stay subject to visa or permit after 90 days.
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High social contributions
Approximately 36% in charges on salaries, a barrier for d.o.o. directors wishing to pay themselves a significant salary.
⚠️
Geopolitical instability
The Kosovo question and ambiguous relations with Russia create chronic political uncertainty that can impact the business climate.
🔤
Cyrillic alphabet
Serbian is written in Cyrillic (and Latin), which complicates administrative procedures for beginners.
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Infrastructure outside Belgrade
Roads, public services and connectivity lag behind in mid-sized towns and rural areas of Serbia.

Frequently asked questions

Can an EU citizen stay more than 90 days in Serbia without a visa? +
Not directly. After 90 days, you must leave Serbian territory (for example, spend a night in Bulgaria or Romania) or obtain a temporary residence permit. The most common route is creating a Serbian d.o.o., which grants the right to a one-year renewable residence permit.
What is the difference between a d.o.o. and Pausalni porez in Serbia? +
The d.o.o. is a limited liability company (equivalent of an LLC) subject to 15% corporate tax. The Pausalni porez is a lump-sum regime for sole traders earning less than ~50,000 EUR/year: it replaces corporate tax and VAT with a fixed monthly contribution, with minimal accounting. The Pausalni porez does not qualify for a residence permit.
Will Serbia join the EU soon? +
Serbia has been an EU accession candidate since 2012, but negotiations are progressing slowly. The Kosovo question and geopolitical alignment remain major obstacles. Accession is not expected before 2030 at the earliest.
Can I open a bank account in Serbia as a foreigner? +
Yes, but it is more complex than in the EU. A personal account generally requires a residence permit or at least a local registration number. For a professional account (d.o.o.), Intesa, UniCredit and OTP banks regularly work with foreign entrepreneurs. Allow 1 to 2 weeks and translated documents.
Is Serbia safe for expats? +
Yes, Belgrade is generally considered a safe city for expats. The violent crime rate is low and the city is welcoming to foreigners. The intense nightlife and open local culture facilitate integration. Geopolitical tensions (Kosovo, Russia) have little impact on daily life in major cities.

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