Serbia

Serbia maintains a competitive tax environment with a top personal income tax rate of 10% and a corporate tax rate of 15%. These low rates position the country as an appealing base for entrepreneurs and remote workers. Capital gains are taxed at a relatively low rate of 15%, making Serbia reasonably attractive for investors and those with portfolio income. Serbia taxes residents on their worldwide income, including foreign-sourced earnings. This means income from overseas employment, investments, and business activities is subject to domestic tax rates, though double taxation treaties may provide relief. Serbia permits dual citizenship, which provides flexibility for tax planning through establishing residency in a second jurisdiction without forfeiting existing citizenship rights.