Serbia and San Marino signed a DTT on April 16, 2018, thus effectively resulting in the removal of San Marino from the Serbian list of countries with a preferential tax regime.

The Serbian Ministry of Finance has issued a recent official opinion that holds potential advantages for individuals interested in reinvesting the proceeds from the sale of real estate.

The Ministry of Finance in Serbia has issued an official opinion that could bring relief to taxpayers involved in real estate transactions.

Residents are subject to personal income tax on their worldwide income. Non-residents are taxed on their Serbian-source income only. Income tax is assessed in the year, in which the income is earned on a current year basis.

Residents are subject to personal income tax on their worldwide income.