Serbia Withholding tax rates
Serbia Withholding tax rates: no single figure applies. The 6 withholding taxes held run from 20% to 25%, cited to Zakon o porezu na dobit pravnih lica ('Sl. glasnik RS', br. 25/2001 ... 118/2021 i 94/2024), član 40 stav 1: 'Ukoliko međunarodnim ugovorom o izbegavanju dvostrukog oporezivanja nije drukčije uređeno, porez na dobit po odbitku po stopi od 20% obračunava se i plaća na prihode koje ostvari nerezidentno pravno lice od rezidentnog pravnog lica' ('Unless an international double-taxation treaty provides otherwise, withholding profit tax at the rate of 20% is calculated and paid on income earned by a non-resident legal entity from a resident legal entity'), in force since 1 Apr 2018. Last checked against the official source on 10 Aug 2026.
Official source: Zakon o porezu na dobit pravnih lica ('Sl. glasnik RS', br. 25/2001 ... 118/2021 i 94/2024), član 40 stav 1 · Last checked 2026-08-10 · source fingerprint
The withholding tax (porez po odbitku) Serbia levies under član 40 of the Zakon o porezu na dobit pravnih lica (Corporate Income Tax Law) on income paid by resident legal entities to non-resident legal entities: 20% on dividends, royalties, interest, lease of property in Serbia and enumerated services, rising to 25% on royalties, interest, lease and all services when the recipient is from a preferential-tax jurisdiction. Administered by Poreska uprava (purs.gov.rs).
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| Current value | 20–25% across 6 withholding taxes — no single rate |
|---|---|
| In force from | 2018-04-01 |
| Official source | Zakon o porezu na dobit pravnih lica ('Sl. glasnik RS', br. 25/2001 ... 118/2021 i 94/2024), član 40 stav 1: 'Ukoliko međunarodnim ugovorom o izbegavanju dvostrukog oporezivanja nije drukčije uređeno, porez na dobit po odbitku po stopi od 20% obračunava se i plaća na prihode koje ostvari nerezidentno pravno lice od rezidentnog pravnog lica' ('Unless an international double-taxation treaty provides otherwise, withholding profit tax at the rate of 20% is calculated and paid on income earned by a non-resident legal entity from a resident legal entity') |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Serbia levies its non-resident withholding tax at two rates - 20% standard and 25% for recipients from preferential-tax jurisdictions - across several distinct payment types, and the 25% surcharge covers a DIFFERENT income list than the 20% standard rate (it adds all services but drops dividends). A caller wanting a number must name which payment type and whether the recipient is in a listed preferential-tax jurisdiction; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. Član 40 stav 1 opens with 'Ukoliko međunarodnim ugovorom o izbegavanju dvostrukog oporezivanja nije drukčije uređeno' (unless a double-taxation treaty provides otherwise), and treaty relief - conditioned under član 40a on the non-resident proving residence with a certificate and beneficial ownership - can reduce any of the 20% rates, often substantially. We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. SCOPE: član 40 applies to income paid to non-resident LEGAL entities (nerezidentno pravno lice) by resident legal entities; payments to non-resident INDIVIDUALS fall under the Zakon o porezu na dohodak građana (personal income tax) and are not covered by this record. Capital gains and certain other income of non-residents (e.g. lease income not paid by a resident withholding agent) are taxed at 20% by self-assessment/ruling (rešenje) rather than by withholding, and are therefore outside this record. The series effective_from is 1 April 2018, when the services caught by the 20% rate were narrowed to the enumerated list (amendment 'Sl. glasnik RS' 113/2017); the 20%/25% rates themselves have not changed since, through the latest amendment (94/2024).
Get it programmatically
curl https://euroref.dev/v1/rs/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/rs/withholding-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/rs/withholding-taxOther Serbia series: NBS key policy rate (referentna kamatna stopa) · Statutory default interest (zatezna kamata) · PDV standard rate (opšta stopa poreza na dodatu vrednost) · VAT registration threshold · minimum wage · Public holidays (državni i verski praznici) · CPI inflation (year-on-year) · Porez na dobit pravnih lica (corporate income tax) standard rate · Personal income tax on salary (porez na zarade) · Statutory social-insurance contributions
The same figure elsewhere: Slovakia · Slovenia · Spain · Sweden · Switzerland · all 34