Eurasia & Balkans · Western Balkans
Serbia
The Balkans' lowest-friction residency — no investment minimum, roughly six years to a passport that carries both Schengen and Russia visa-free — and the only European jurisdiction deliberately non-aligned with EU sanctions policy, which is simultaneously its whole appeal and its principal risk.
Tax position
- Income tax (top)
- flat schedular 10–20% by income type, plus an annual complementary surtax of 10% on net income between 3x and 6x the average annual salary and 25% above 6x
- Capital gains
- 15%; full exemption if the asset is held more than 10 consecutive years
- Wealth tax
- none
- Inheritance tax
- direct line exempt; 1.5–2.5% otherwise
- Special regime
- Paušalac (flat-rate entrepreneur): tax on an imputed base rather than actual revenue; limits RSD 6m per calendar year and RSD 8m rolling 365 days; tax base growth capped at 10% a year through end-2027
- Territorial
- No — worldwide income taxed
- CFC rules
- No
- Exit tax
- No
- CRS
- Participating
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