Serbia: 15% Corporate Tax and an IP Box on Registered IP
Serbia gives product teams a flat 15% corporate tax, an IP Box that can take income from registered IP down to 3%, and a double deduction for R&D done in-country. We register a d.o.o. with the APR, set up the tax track and keep contractor arrangements clear of the independence test.
Setup time
5 business days at the APR
Corporate tax
15% / from 3% under the IP Box
Foreign ownership
100% permitted
Main legal form
d.o.o. (LLC), capital from RSD 100
Futura Digital works with local partners and industry associations in Serbia.
Serbia is the rare case where the incentive points exactly at what a studio does: register the IP locally and the rate on that income can fall as low as 3%, spend on development in-country and the deduction doubles.
Market
Why Founders Choose Serbia for Business Registration
15% flat corporate tax
A single 15% rate on profit, with no municipal surcharge and no minimum tax.
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From 3% on registered IP
The IP Box excludes up to 80% of qualifying income from registered rights, less the R&D costs behind them — so 3% is the floor, not the default.
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Double deduction on R&D
Every dinar spent on qualifying research and development in Serbia is deducted from the tax base twice.
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A company in five business days
The APR decides on a complete electronic filing within five business days, and a d.o.o. needs share capital of RSD 100.
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Who It's For
Who Should Consider Registering a Company in Serbia
Game studios and product teams
Studios that own the rights to their games and want the development and the IP sitting in the same country.
R&D and engineering centres
Groups opening a Serbian development centre to use the double R&D deduction and the local engineering market.
Companies hiring contractors in Serbia
Teams paying Serbian developers as sole traders, where the independence test decides what the arrangement costs.
Founders needing a European base outside the EU
Businesses that want a European operating company without stepping inside the EU regulatory perimeter.
How we help you open a company in Serbia
One partner for all questions
Registration itself is fast. The value sits in what comes after: which income actually qualifies for the IP Box, how the R&D deduction is documented, and how developers are engaged without falling into the independence test.
Futura Digital manages the entire journey — from initial structuring to a fully operational company with bank accounts and a resident team.
- Incorporation: d.o.o. registration with the APR, tax number and beneficial-owner register entry.
- Tax setup: VAT registration, IP Box eligibility and the file supporting the R&D deduction.
- IP: registering copyright and patents in Serbia so the IP Box applies to the right income.
- People: employment contracts, sole-trader engagements and the independence test.
- Ongoing: payroll, bookkeeping, the annual CIT return and financial statements.
Setup process
Partners
We work with selected local partners in Serbia to support contractors, payroll and compliance for distributed teams.
- Local partner support for contractor management, banking compliance and personal tax accounting.
- Practical solutions for paying a distributed team and contractors across jurisdictions.
FAQ
Discuss
the Task
Speak to our team
Speak to our team. Tell us about your task –
we’ll help you with it in any jurisdiction.