Residency in Serbia 2026 – The Strategic Hub of the Balkans

Serbia has evolved into a powerhouse in the heart of the Balkans. Acting as a gateway between the EU and the East, it offers a vibrant lifestyle in Belgrade, a business-friendly environment, and one of the fastest routes to permanent residency in Europe.

1. Pathways to Residency in Serbia

Serbia’s entry requirements remain refreshingly accessible compared to the high-threshold “Golden Visas” of the EU.

Option A: Business Formation (D.O.O.)

This is the primary choice for entrepreneurs and digital nomads.

Investment: There is no minimum capital requirement. You can set up a Serbian LLC (D.O.O.) with as little as 1 EUR.
The “Unified Permit”: Introduced in 2024, this biometric ID card combines your residence and work permit into a single document. Once you are the director of your company, you qualify for this permit almost immediately.
Privacy Benefit: Serbia is not part of the Automatic Exchange of Information (CRS) for business bank accounts, offering an additional layer of financial privacy for many international entrepreneurs.

Option B: Real Estate Ownership

Requirement: Purchase any residential property (house or apartment).
Threshold: Currently, there is no fixed minimum investment amount. As long as the property is habitable and serves as your actual residence, it qualifies you for a residence permit.
Status: Permits are typically issued for up to 3 years and are easily renewable as long as you still own the property.

2. The “Fast-Track” to Permanent Residency (PR)

Serbia stands out globally for the speed at which you can secure your long-term status:

The 3-Year Rule: You can apply for Permanent Residency after just 3 years of continuous temporary residence. This is significantly faster than the 5-year standard in most EU countries.
Citizenship: Once you hold Permanent Residency, you are eligible to apply for Serbian Citizenship immediately, provided you sign a statement declaring Serbia as your country.
Presence Requirement: To qualify for PR, you should not be absent from Serbia for more than 10 months total over the 3-year period (or more than 6 months at once).

3. Tax Check for Entrepreneurs 2026

Serbia offers one of the most competitive tax regimes on the continent, designed to attract foreign capital.

Corporate Income Tax (CIT)

Flat Rate: A straightforward 15% on company profits.
Dividends: A 15% withholding tax applies to dividend distributions (often reduced by double taxation treaties).

The “Paušalac” Model (Sole Proprietorship)

Ideal for consultants and freelancers with lower overhead:

Lump-Sum Tax: If your annual turnover is below approx. 51,000 EUR (6 million RSD), you can opt for a fixed monthly tax. This covers all taxes and social contributions (roughly 250–400 EUR/month depending on your location and industry), with no complex bookkeeping required.

Personal Income Tax & Incentives

Flat Rate: Only 10% on personal income.
Expat Incentives: Foreigners moving to Serbia who earn above a certain threshold (approx. 2,500 EUR/month) can benefit from a 70% reduction in their tax base for the first 5 years, making the effective tax rate incredibly low.

4. Key Facts for 2026

No Formal Language Test: Unlike Italy or Portugal, there is currently no mandatory, high-level language exam for Permanent Residency. However, basic knowledge is highly recommended for smooth integration and is viewed favorably by authorities.
The “Neutrality” Advantage: As a non-NATO member but an EU candidate, Serbia maintains unique trade and diplomatic relations with both the West and the East (Russia, China, Middle East), making it a perfect base for global trade.
Digital First: Applications for the Unified Permit are now handled via the eConsulate/Welcome to Serbia portal, allowing much of the preparation to be done remotely.

Summary: Serbia is the “efficiency champion” of 2026. If you are looking for a rapid 3-year path to permanent status in a booming, tech-forward city with low taxes and high personal freedom, Belgrade is the place to be.

We’ve helped hundreds of people move their businesses overseas, legally reduce their taxes, and become dual citizens. We are focused on high-net-worth individuals and their families as well as corporations wishing to invest their offshore companies or even secure their wealth in offshore financial centers around the world. We will help you to find the best solution for setting up an offshore or onshore company. Another special area of our full-service consulting is the investment opportunity and solution in Europe, especially in the Balkans, Africa, Asia, UAE, the Caribbean and the Pacific.

If you are looking for it, please feel free to contact us. We create a holistic plan that serves your purpose.

GCI UNIT Worldwide, designs and implements customized, holistic strategies for successful investors and entrepreneurs to legally reduce their tax bills, diversify and protect their wealth, invest abroad, gain a second citizenship and live a freer life worldwide to lead.

YOUR CHANCE FOR A BETTER LIVE

GCI Unit Worldwide firm is a professional International Business Investment and Advisory Firm for Foreign Economic Relations. Our range of services includes:

• Offshore and Onshore Company Formation,
• Assets Protection and Investments
• international Business & Management
• Citizenship & Residency
• Advisory for Foreign Economic Relationship PPP Model
• Diplomatic Consultancy & Public Affairs

If you would like to discuss your internationalization and diversification plans, book a consulting session* or email us under: [email protected]