August 2025 - Creative Finance

All business entities, including legal entities, entrepreneurs and associations operating in Serbia are required to pay an environmental tax – a fee calculated in accordance with the Regulation on the criteria for determining the types of activities that have a negative impact on the environment.

Effective from 1 October 2025, the minimum hourly wage is set at 337.00 dinars per hour of work, excluding taxes and mandatory social security contributions.

Foreign taxpayers who purchase goods or use services in Serbia can claim a refund of value added tax (VAT).