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20% Standard WHT • 25% Tax Haven Surcharge • Gross-Up Formula • DTT Treaties Corporate Tax
Serbia Non-Resident Withholding Tax (Porez po Odbitku) Calculator 🇷🇸
Calculate Serbian withholding tax (porez po odbitku) under Article 40 of the Corporate Tax Law. 20% standard WHT, 25% tax haven surcharge, net contract gross-up formula, and Double Tax Treaty reliefs.
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 Withholding Rules (Zakon o porezu na dobit, Član 40):
• Standard Withholding Rate: Flat 20.0% on outbound remittances paid to foreign non-resident entities for dividends, royalties, copyright licenses, loan interest, lease of movable/immovable assets, and consulting/management services.
• Tax Haven Surcharge Rate: Punitive 25.0% WHT on outbound remittances made to entities incorporated in designated preferential tax regimes / tax havens (*Poreski rajevi*).
• Net Gross-Up Formula: When contract specifies a guaranteed net payment: `Grossed-Up Invoice = Net Remittance / (1 - Tax Rate)`.
• Double Tax Treaties (DTT): May reduce rates to 5%, 10%, or 0% upon presentation of certified Tax Residency Certificate (*Potvrda o rezidentnosti Obrazac POR-2*).
• Standard Withholding Rate: Flat 20.0% on outbound remittances paid to foreign non-resident entities for dividends, royalties, copyright licenses, loan interest, lease of movable/immovable assets, and consulting/management services.
• Tax Haven Surcharge Rate: Punitive 25.0% WHT on outbound remittances made to entities incorporated in designated preferential tax regimes / tax havens (*Poreski rajevi*).
• Net Gross-Up Formula: When contract specifies a guaranteed net payment: `Grossed-Up Invoice = Net Remittance / (1 - Tax Rate)`.
• Double Tax Treaties (DTT): May reduce rates to 5%, 10%, or 0% upon presentation of certified Tax Residency Certificate (*Potvrda o rezidentnosti Obrazac POR-2*).
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.