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Serbia Corporate - Significant developments

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The latest amendments to the tax laws were enacted in December 2018 and relate to the corporate income tax (CIT).

Starting from CIT assessment for 2019, tax depreciation of fixed assets (apart from real estate and fixed assets acquired before 31 December 2018) will be calculated by using the straight-line depreciation method.

In December 2018, three new incentives were introduced:

  • Double deduction for research and development (R&D) costs:  R&D costs related to R&D performed in the Republic may be double deducted for CIT purposes (excluding extractive industry).
  • Royalty income relief:  80% of qualified royalty income generated by the copyright or similar rights holders (inscribed in relevant register in Serbia) can be excluded from the tax base. Qualifying income should be excluded upon decreasing this income for the amount of tax deductible R&D costs incurred in relation to development of such copyright/similar right.
  • Tax credit:  30% tax credit for the investments into newly established companies performing innovative activities (tax credit up to 846,000 euros [EUR]).

Last Reviewed - 22 July 2019

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