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15% CIT • 200% R&D Double Deduction • IP Box (3% Eff) • 15% WHT Corporate Tax
Serbia Corporate Income Tax (Porez na Dobit) Calculator 🇷🇸
Calculate Serbian Corporate Income Tax (Porez na dobit pravnih lica). 15% flat rate, 200% R&D double deduction, IP Box 80% exemption, 5-year loss carry-forward, and 15% dividend withholding.
Calculation Parameters
Statutory Output & Assessment
📊 Serbian Statutory Comparative Matrix (Tabela Zakonskih Obračuna)
| Zakon / Statutarna Stavka | Obračunata Vrednost |
|---|---|
| Glavni Rezultat / Statutarni Iznos | 0.00 RSD |
Statutory Framework & Calculation Rules
Statutory Framework (Zakon o porezu na dobit pravnih lica):
• Statutory CIT Rate: Flat 15.0% on adjusted taxable profit.
• R&D Double Deduction Incentive: Qualified R&D expenditures directly performed in Serbia are recognized at 200% of actual cost (double tax deduction).
• IP Box Incentive: Qualified revenue derived from registered patents and copyrighted intellectual property developed in Serbia benefits from an 80% tax base exemption (effective 3.0% CIT rate).
• Loss Carry-Forward: Operating tax losses can be carried forward for up to five (5) consecutive fiscal years.
• Dividend Withholding Tax: Flat 15.0% on dividends paid to domestic individuals and foreign non-resident entities (unless reduced by DTT).
• Statutory CIT Rate: Flat 15.0% on adjusted taxable profit.
• R&D Double Deduction Incentive: Qualified R&D expenditures directly performed in Serbia are recognized at 200% of actual cost (double tax deduction).
• IP Box Incentive: Qualified revenue derived from registered patents and copyrighted intellectual property developed in Serbia benefits from an 80% tax base exemption (effective 3.0% CIT rate).
• Loss Carry-Forward: Operating tax losses can be carried forward for up to five (5) consecutive fiscal years.
• Dividend Withholding Tax: Flat 15.0% on dividends paid to domestic individuals and foreign non-resident entities (unless reduced by DTT).
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.