Serbia
Corporate - Branch income
Last reviewed - 12 June 2024Non-residents carrying on business in Serbia through a branch are taxed on their Serbian-sourced income at the CIT rate of 15%. A branch is considered to be a PE.
WWTS Operations Director, PwC US
Please contact for general WWTS inquiries (by clicking name above).
Non-residents carrying on business in Serbia through a branch are taxed on their Serbian-sourced income at the CIT rate of 15%. A branch is considered to be a PE.