Self-employed in Serbia as a foreigner in 2026: registration, taxes and residence
Registration on a passport with no capital, a flat tax or 10% of profit, contributions from $170 a month and residence through self-employment.
| Item | In short |
|---|---|
| What it is called | an entrepreneur, registered by the Business Registers Agency |
| Remote registration | through a representative with a power of attorney or online with a Serbian e-signature; you come in person for residence |
| Residence | registration on a passport, work after the single permit; self-employment gives residence for up to 3 years |
| Taxes | the flat tax with turnover up to RSD 6 million a year, ~$58,000; otherwise 10% of profit |
| Contributions | 34.3% of the base, at least ~$170 a month |
| Registration and account | a fee of ~$25; a Serbian bank account is mandatory |
Facts checked: 07.10.2026
Serbia is one of the most accessible countries in Europe for working for yourself: a foreigner registers as an entrepreneur on a passport, with no minimum capital, and gets residence on that basis. For a freelancer working for foreign clients the key is the flat tax: the tax office sets the amount of tax and contributions in advance, and it does not grow with income as long as turnover stays below RSD 6 million a year.
The simplicity comes with conditions. You may only work once you hold the single residence and work permit, an IT specialist with one client risks having the income reclassified under the independence test, and payments from abroad are received through a Serbian foreign currency account. Below are registration, taxes, contributions and residence in 2026.
We will calculate online the cost of registering and running your company for the first year.
Who self-employment in Serbia suits
Self-employment in Serbia suits freelancers and consultants working for foreign clients: developers, designers, marketers, translators. With turnover up to RSD 6 million a year, about $58,000, they pay a fixed amount of tax and contributions set by the tax office and do not keep full accounts.
It also suits those who need residence without buying property and without an employer: the entrepreneur gets a single residence and work permit for up to 3 years with renewal, and after 3 years of continuous residence can apply for permanent residence.
It does not suit trade, restaurants and hotels, real estate, advertising or financial intermediation: the flat tax is closed to these activities, and a company is the better choice from the start.
Registering as self-employed in Serbia step by step
| Step | Time |
|---|---|
| An address for the business in Serbia: a lease or the owner's consent | before filing |
| Application to the Business Registers Agency: in person, through a representative with a power of attorney or online with a Serbian e-signature | a fee of ~$25 |
| Registration and tax numbers are issued with the registration | by law within 5 working days |
| Application for the flat tax | at registration, and for the next year by 31 October |
| Dinar and foreign currency accounts at a Serbian bank | after registration |
| Self-employment assessment by the employment service | 10 days |
| Single residence and work permit, biometrics in person | after the assessment; work must start within 90 days |
Until the single permit is issued, the business can be registered but the foreigner may not run it personally. That is why we prepare the permit file right after registration and open the account in parallel.
Taxes and contributions in Serbia
| Regime | Rate and threshold | Who it suits |
|---|---|---|
| Flat tax | 10% of income set by the tax office by formula; turnover up to RSD 6 million a year, ~$58,000 | freelancers and services, except trade, catering, real estate and advertising |
| Tax on actual profit | 10% of income minus expenses, accounting required | those with large expenses or turnover above the threshold |
| Pension and health contributions | 24% and 10.3% of the base, at least ~$170 a month | every entrepreneur |
| VAT | 20% with turnover above RSD 8 million in 12 months, ~$77,000 | larger businesses |
The minimum contribution base in 2026 is RSD 51,297 a month, about $500, so even with no income an entrepreneur pays about $170 a month. For flat-tax payers the tax office sets the tax and contributions in its decision: they depend on the activity and the municipality and do not change with actual income.
The main risk for IT freelancing is the independence test. If the entrepreneur works for one client and meets 5 of 9 signs of dependence - the client sets working hours, leave and place of work, provides equipment - payments are taxed as other income at 20% plus contributions. That is why we check the contract and the way you work with the client before moving to the flat tax.
Dollar amounts use the National Bank of Serbia rate of 7 October 2026, about 104.5 dinars per dollar, rounded up.
A flat tax up to $58,000 of turnover, but only with the right start
The law does not stop you registering as self-employed in Serbia on your own. But mistakes cost more than the fee: an activity for which the flat tax is closed, a contract with a single client that fails the independence test and turns the tax into 20% plus contributions, working before the single residence and work permit is issued. Murblz specialists choose the activity and tax regime, check your client contracts, register the business, open the account and prepare the residence file. We guarantee professional work and a transparent process.
The cost of support depends on the tax regime and family size; a manager will calculate it in the chat.
Reporting and deadlines
A flat-tax payer files no annual income return: they pay tax and contributions by the 15th of each month under the tax office's decision and keep a turnover book. If conditions change, an updated application is filed.
An entrepreneur paying 10% of profit makes monthly advance payments by the 15th, keeps accounts and files an annual return by 15 April of the following year.
A VAT payer files a VAT return quarterly, or monthly if turnover over 12 months exceeds RSD 50 million, about $480,000.
Banking and receiving payments from abroad
After registration the entrepreneur must open a dinar account at a Serbian bank. For foreign clients a foreign currency account is opened as well: payments arrive by bank transfer, then the currency is sold and the dinars move to the current account.
A resident may hold money in an account abroad only with the permission of the National Bank of Serbia and with reporting, so client payments are received in Serbia. The bank checks the purpose of the account, the address and the source of funds and may refuse after its review, so it is worth having client contracts at hand when opening the account.
Residence through self-employment
Self-employment is a ground for the single residence and work permit. First the employment service assesses the self-employment within 10 days: the qualification for the chosen activity or a hiring plan. Then the police issue the permit for up to 3 years, renewed for the same term while the business operates.
The law sets no income threshold for self-employment, and a working foreigner does not separately prove means of subsistence or health insurance. After 3 years of continuous temporary residence you can apply for permanent residence and then for citizenship.
Self-employed or a company
Self-employment is simpler and cheaper: no minimum capital, the flat tax spares you full accounting, and registration costs about $25. But an entrepreneur is liable for debts with all personal assets, the flat tax is closed to some activities, and above RSD 6 million of turnover a year you move to 10% of profit and accounting.
A limited liability company is liable only with its own assets, pays 15% corporate tax and is more convenient for hiring staff and taking partners. If turnover is growing or you need co-founders, a company is the better choice from the start.
Restrictions for certain nationalities
Serbian law does not bar citizens of any country from registering as an entrepreneur. Entry differs: citizens of Russia and Belarus may stay visa-free for up to 30 days, citizens of Ukraine and Kyrgyzstan up to 90 days in 180, and citizens of Uzbekistan need a visa. Everyone needs the single residence and work permit to work through self-employment.
Serbia has not imposed sanctions on Russia, and Russian citizens have set up more than 11,000 companies and businesses in the country. The risks lie with banks: some Serbian banks, under internal rules, check clients from sanctioned countries for longer and may refuse an account, so we choose the bank and prepare the documents in advance.
This topic in other countries
Self-employment for foreigners in other countries:
- Self-employed in Belarus as a foreigner in 2026: registration, taxes and residence
- Self-employed in Kyrgyzstan as a foreigner in 2026: registration, taxes and residence
- Self-employed in Uzbekistan as a foreigner in 2026: registration, taxes and residence
- Self-employed in Montenegro as a foreigner in 2026: registration, taxes and residence
- Self-employed in Slovakia as a foreigner in 2026: registration, taxes and residence
- Self-employed in Spain as a foreigner in 2026: registration, taxes and residence
- Self-employed in Italy as a foreigner in 2026: registration, taxes and residence
- Self-employment in Poland for foreigners in 2026: registration, tax and residence
- Self-employment in the Czech Republic for foreigners in 2026: registration, tax and residence
- Self-employment in Slovenia for foreigners in 2026: registration, tax and residence
- Self-employment in Bulgaria for foreigners in 2026: registration, tax and residence
- Self-employment in Georgia
More on living and doing business in Serbia:
- Serbian residence through a business
- Serbian residence in 2026: all grounds
- taxes in Serbia
- cost of living in Serbia
- Belgrade: a relocation guide
- company registration in Serbia
All countries for a remote business are in our overview of where to open a company remotely.
FAQ
Can a foreigner register as self-employed in Serbia?
Can you register as self-employed in Serbia remotely?
How much tax does a self-employed person pay in Serbia?
Does self-employment in Serbia give residence?
What is the independence test for the self-employed in Serbia?
Do you need a Serbian bank account?
When does a self-employed person in Serbia register for VAT?
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