Serbia Withholding tax rates
Serbia Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
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 | structured — see the API |
|---|---|
| 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