Serbia: Withholding tax, service fees paid to non-residents

Serbia: Withholding tax, service fees

Withholding tax applies on fees for services and amounts paid to non-resident legal entities.

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  • Services provided by non-resident legal entities that will be rendered or are used in the territory of Serbia are subject to withholding tax at a rate of 20%, effective 1 March 2016. 
  • Services that are rendered from “tax haven” jurisdictions are subject to withholding tax at a rate of 25%.

Applicable income tax treaty provisions may allow for a reduced or different rate of withholding tax.

Beginning 1 March 2016, only electronic tax return submissions (form PDPO/S) are to be filed—even if no tax is withheld and remitted pursuant to provisions of an applicable income tax treaty. 

 

Read a February 2016 report [PDF 213 KB] prepared by the KPMG member firm in Serbia: Double Taxation Treaties, the List of Tax Havens and WHT on service fees – Situation as at 1 March 2016

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