Living and working in Serbia as an IT freelancer or remote worker

Visa-free stay is not residence

Citizens of many countries, including EU countries and the United States, can stay in Serbia without a visa for a limited period. Working remotely during a short visit is common, but a longer stay requires temporary residence on a specific ground under the Law on Foreigners.

Working remotely for a foreign employer or foreign clients is not, by itself, a standard ground for temporary residence. People in this position usually rely on another ground, such as their own business in Serbia. The law also allows the Government to set special conditions for certain categories of foreigners. These rules change, so the current position is checked before you plan.

Residence through your own business

The most common route for IT freelancers is to register a business in Serbia and obtain residence and work on that basis. Residence and work are covered by one single permit, applied for online and issued as a biometric residence card.

The authorities check that the business is real and active, not only registered. Invoices, a bank account, an office or address and real clients help show this. The decision is made by the competent authorities.

• Choose between a company (d.o.o.) and a sole trader (preduzetnik)
• Register with the Business Registers Agency (APR)
• Open a business bank account
• Register your address in Serbia
• Apply for the single permit for residence and work
• Renew before the permit expires

Company or sole trader

A d.o.o. is a separate legal entity with its own assets and liability. It needs bookkeeping, annual financial statements and a director, who can be you. You are paid as an employee or director, or through profit distributions, and each is taxed differently.

A sole trader (preduzetnik) is simpler to set up, but the owner is liable with personal assets. Some sole traders can be taxed on a lump-sum basis, but this is not available to everyone, and there are rules that check whether a freelancer is in practice working like an employee for one client. Whether these rules affect you depends on how many clients you have and how you work with them.

The choice affects costs, taxes and residence, so it should be made together with an accountant or tax adviser before registration.

Tax residency basics

Under the Serbian Law on Personal Income Tax, an individual is a Serbian tax resident if he or she has a residence or a centre of business and vital interests in Serbia, or stays in Serbia for 183 days or more in any 12-month period. A Serbian tax resident is generally taxed in Serbia on worldwide income.

Your home country may also treat you as its tax resident. Holding a Serbian residence permit and being a Serbian tax resident are not the same thing, so both questions should be checked separately.

Double tax treaties

Serbia has double tax treaties with many countries. Where a person is a resident of both countries under their domestic rules, the treaty decides which country has the main right to tax, usually by looking at permanent home, centre of vital interests, habitual abode and citizenship. Treaties also set out how double taxation is avoided.

Treaty texts differ, and the result depends on your facts. We explain the legal framework, and tax figures and filings should always be confirmed with a tax adviser or accountant in Serbia and in your home country. We do not give promises about tax outcomes.

How we help

Our office helps you choose the residence ground, registers the company or sole trader, prepares the single permit application and handles renewals and family members. We work with your accountant or tax adviser on the structure, so that the legal and tax sides fit together.

Details depend on your nationality, clients and plans, and are confirmed in a consultation. We work in English, Russian and Italian as well as Serbian.

Frequently asked questions