Workforce Mobility & Immigration in Serbia

Work permit and residence permit coordination for foreign employees and key staff, distinct from Serbia's non-EU/EEA status.

Serbia Reviewed September 2026

Currency

RSD (Serbian dinar) — many contracts reference EUR

Free movement

Not applicable — work permit generally required for all nationalities

Main non-EU route

Serbia is not an EU member; EU and many other nationals can enter visa-free for short stays

Registration deadline

Typically within 1–2 weeks of arrival

Housing — single employee

~€450–700/month (1-bed, central)

Housing — family of four

~€850–1,300/month (3-bed)

Talk to a Serbia mobility expert

Moving workforce into Serbia

Serbia applies a flat 15% corporate income tax rate uniformly to resident and foreign companies earning Serbian-source income, with no municipal surcharge and no minimum tax — one of the lowest and structurally simplest corporate rates in Europe. The d.o.o., Serbia's standard limited liability company, can be formed with as little as RSD 100 in share capital and registered remotely through the Business Registers Agency (APR).

Discuss your Serbia relocation plan

Serbia is not an EU/EEA member

Serbia is not an EU member; EU and many other nationals can enter visa-free for short stays, but a residence and work permit is required for employment

Confirm the right route for a hire

What sits with the company

Once the right to work is confirmed, payroll registration follows — see our Payroll & Workforce Management in Serbia guide for the employer registration steps that come next.

Set up a relocation process

What it costs to house a relocating employee

Figures below are indicative for Belgrade, Serbia's primary market for relocating employees — a company relocating multiple staff should budget by destination city, not a single national number.

ItemSingle employeeFamily of four
Typical apartment1-bedroom3-bedroom
Rent (Belgrade)~€450–700/month (1-bed, central)~€850–1,300/month (3-bed)
Security depositTypically 1–2 months' rent, by negotiationTypically 1–2 months' rent, by negotiation
Get a city-specific relocation estimate

Frequently asked questions

What is the nine-criterion independence test?
Serbia evaluates whether a sole trader is genuinely self-employed or functions as a disguised employee using nine criteria, including who sets working hours, whose equipment and premises are used, and whether more than 70% of income comes from a single client over 12 months. Meeting five or more criteria risks reclassification, with retroactive tax and social contribution consequences applied to the relationship.
What is the paušal (flat-rate) regime?
Paušal is a simplified tax regime for Serbian sole traders, where a fixed monthly tax and social contribution amount — set by activity code and municipality, not actual income — applies instead of standard bookkeeping. It is available while annual income remains under RSD 6,000,000, making it popular among independent IT contractors and consultants.
Does a Serbian entity provide EU market access?
No. Serbia is an EU candidate country but not a current member, so a Serbian entity does not provide EU/EEA single-market access or an EU VAT number. Companies specifically requiring EU market access should structure accordingly, using Serbia as a low-cost operational base alongside an EU entity rather than as a substitute for one.
What is the newly settled taxpayer relief?
Qualifying employees relocating to Serbia — who did not predominantly reside there in the prior 24 months, or are under 40 and were abroad for study or training — can receive a 70% reduction in both income tax base and social security contributions for five years from the start of employment, a significant incentive for relocating talent.

Talk to a Serbia mobility expert

Companies treating Serbia purely as a low-cost contractor base without assessing the independence test exposure are taking on retroactive reclassification risk that can be substantial once a relationship is examined closely — particularly for long-tenured, single-client arrangements common in IT outsourcing. Structuring the relationship correctly from the outset is materially cheaper than correcting it after a tax authority review.