Belgrade · Serbia · Serving Clients Worldwide

• Visa-free entry: Up to 90 days for most nationalities
• Legal long-term stay: Entrepreneur registration + residence permit
• Flat tax from ~200 EUR/month – fixed, predictable, not income-based
• 50% tax reduction in your first year of registration
• Full remote setup: No travel to Serbia required to register

Serbia does not have an official digital nomad visa and that label does not matter. What Serbia offers remote workers is something more concrete: a clear legal pathway to live and work here long-term through entrepreneur registration, one of the lowest flat tax rates in Europe and a residence permit that can be issued for up to three years. Our team at Lawyer Serbia assists international remote workers and freelancers with the full setup process, entirely in English.

Does Serbia Have a Digital Nomad Visa?

Not officially. Serbia does not offer a programme with that branding. However, the Law on Foreigners and the Law on Employment of Foreigners together create a legal framework that functions as the practical equivalent, allowing foreign nationals who work remotely for employers or clients outside Serbia to obtain long-term legal residence through entrepreneur registration.

Countries like Estonia and Portugal market their programmes with digital nomad branding. Serbia has substance: low taxes, fast registration and a residence permit framework that is actively accepting applications in 2026. For most remote workers, the absence of a branded programme makes no practical difference.

The route used by the vast majority of digital nomads settling in Serbia is registration as a preduzetnik paušalac, a registered entrepreneur under Serbia’s flat-rate tax system, followed by an application for a temporary residence permit. This page explains exactly how that works.

Why Remote Workers Are Choosing Serbia in 2026

Serbia has become one of the most strategically positioned countries in Europe for location-independent professionals. It is not yet overrun with nomad crowds, prices remain well below Western European levels and the infrastructure that actually matters: internet, banking, legal pathways and transport connections has improved significantly in recent years.

Source: https://welcometoserbia.gov.rs/digitalni-nomadi-u-srbiji

Low, predictable taxes

As a registered preduzetnik paušalac, you pay a fixed monthly contribution set by the Tax Administration based on your activity type and municipality, not on how much you earn. For IT activities such as programming and consulting, this typically amounts to approximately 200 to 500 EUR per month in total obligations. Everything above that fixed amount stays with you, up to the annual ceiling of approximately 51,000 EUR (6 million RSD).

50% tax reduction in your first year

Entrepreneurs who have never previously been registered in Serbia – regardless of nationality – qualify for a 50% reduction on their full paušalac obligation for the first year of registration. This applies to the entire monthly contribution: income tax, pension and disability insurance, health insurance, and unemployment insurance combined. For IT activities where the standard monthly obligation runs approximately 300 to 500 EUR, this reduction brings first-year costs down to approximately to 200 EUR per month. 

Tax certainty from day one

Registering as a preduzetnik paušalac creates a fixed monthly tax obligation regardless of how many days you spend in Serbia. The paušalac system is based on your registration status, not your physical presence. This means your tax exposure is known, fixed and predictable from the moment you register, with no dependency on travel diaries or residency calculations.

Affordable cost of living

A single person living comfortably in Belgrade, rent, food, transport, coworking, and a social life can expect monthly costs in the range of 1,200 to 1,500 EUR. Novi Sad and Jagodina run considerably cheaper. The country as a whole offers a standard of living well above what the costs suggest.

Fast internet everywhere

Belgrade, Novi Sad, Niš, and Jagodina all have gigabit fibre connections available in most residential buildings, with packages running approximately 20 to 35 EUR per month. Average speeds consistently exceed 400 Mbps. Coworking infrastructure is well developed in Belgrade, with established spaces.

A path to permanent residency

Entrepreneur registration creates a legal base from day one. After three years of continuous temporary residence, you can apply for permanent residency in Serbia, with no time limit and no annual renewal requirement.

What Is a Preduzetnik Paušalac?

A preduzetnik paušalac is a registered sole trader operating under Serbia’s flat-rate tax system. Instead of tracking individual transactions and filing income and expense records, you pay a fixed monthly amount determined by the Tax Administration based on your business activity code and municipality.

In your first year as a newly registered entrepreneur, applicable to everyone who has not previously been registered in Serbia,  the full paušalac obligation is reduced by 50% automatically.

Paušalac is typically the right structure if you:

• Are a freelancer, consultant, or remote worker with a couple of clients
• Have annual revenue below approximately 51,000 EUR (6 million RSD)
• Want the simplest possible tax and accounting setup – no double-entry bookkeeping, no monthly expense tracking
• Want to establish the legal basis for a Serbian residence permit

A d.o.o. (limited liability company) is more appropriate if you:

• Have revenue above the paušalac ceiling
• Have multiple founders, planned employees, or anticipate external funding

Our team advises on the right structure for your situation at the initial consultation stage. Both structures qualify for the residence permit process.

How to Set Up Legally in Serbia – Step by Step

Step 1: Enter Serbia

Most nationalities can enter Serbia visa-free for up to 90 days. If your nationality requires a visa, obtain a long-stay Visa D from the Serbian consulate in your country before travelling.

Step 2: Register your address within 24 hours of arrival

All foreign nationals must register their place of residence with the local police station within 24 hours of arriving in Serbia. If you are staying at a hotel or serviced apartment, the host typically does this electronically on your behalf. If you are staying in a privately rented flat, you must go to the police station in person. This step is mandatory before any permit application can be submitted.

Step 3: Register as a preduzetnik with the APR

Lawyer Serbia prepares and submits your registration to the Serbian Business Registers Agency (APR). You will need a Serbian registered address for your business – virtual address services are available from several providers in Belgrade if you do not yet have a physical office. APR registration typically takes up to 5 business days. No prior residence permit is required to complete this step, the registration itself is what creates your legal basis for the permit application that follows.

Step 4: Tax registration and paušalac status

After APR registration, your business is enrolled with the Tax Administration and Statistical Office simultaneously through the one-stop-shop system. Lawyer Serbia guides you through the paušalac status application and confirms your monthly tax obligation, including the 50% first-year reduction if you have not previously been registered.

Step 5: Open a business bank account

A business bank account is required for sole proprietors in Serbia. With your APR registration in place, account opening at banks including Erste, OTP, Raiffeisen, UniCredit, and Banca Intesa is straightforward. Your account will include both a RSD current account and a foreign currency sub-account for receiving international payments.

Step 6: Apply for a residence permit (for stays beyond 90 days)

If you intend to remain in Serbia beyond the standard 90-day visa-free period, the entrepreneur registration forms the legal basis for a temporary residence permit. Lawyer Serbia prepares and submits your complete application. Processing takes approximately 30 to 60 days. The permit is issued for up to one year initially, renewable annually and covers both residence and the right to work as a single biometric document.

Total timeline from first consultation to permit in hand: approximately 2 to 3 months, depending on document readiness and processing times.

Health Insurance

One of the practical advantages of registering as a preduzetnik paušalac is that your fixed monthly contribution already includes mandatory state health insurance through the Republic Fund for Health Insurance (RFZO). From the moment your registration is active and contributions begin, you are covered under the Serbian public health system with no additional policy required.

This is a meaningful difference from many other countries where entrepreneurs must arrange private health insurance separately. In Serbia, your flat monthly fee covers it as standard.

For the residence permit application, your RFZO enrolment serves as proof of health insurance coverage. No separate private policy is needed unless you personally prefer supplemental cover for faster access to private specialist care.

Where to Base Yourself in Serbia

Belgrade

The capital and the natural starting point. Belgrade has the largest international community, the most developed coworking infrastructure and the best transport connections, including direct flights to major European cities. It is the most expensive Serbian city, but remains significantly cheaper than Western European capitals. A comfortable solo lifestyle runs approximately 1,200 to 1,500 EUR per month. One-bedroom apartments in the centre rent for approximately 600 to 1,000 EUR per month.

Novi Sad

Serbia’s second city, two hours north of Belgrade by motorway. Smaller, quieter, and 25 to 35% cheaper across housing, food, and daily expenses. Novi Sad has a strong technology and creative scene, holds UNESCO Creative City of Media Arts status, and is a solid choice for remote workers who find capitals overwhelming. Belgrade airport is 80 km away, approximately 50 minutes by road.

Jagodina

Centrally located roughly halfway between Belgrade and Niš, Jagodina is one of the most affordable and practical bases in Serbia for remote workers who want to minimise costs and avoid big-city noise. One-bedroom apartments in the centre are available from approximately 150 to 300 EUR per month, with total monthly living costs for a single person comfortably below 900 EUR. The city is well connected by motorway and rail to both Belgrade and Niš, making travel easy when needed. For nomads who prioritise low overhead, central location, and a quieter pace, Jagodina is a genuinely underrated option.

Niš

The most affordable of Serbia’s main cities and the most practical entry point for low-cost living. Niš has its own international airport with low-cost connections across Europe, making it easy to maintain international mobility while keeping costs low. One-bedroom apartments in the centre run approximately 250 to 450 EUR per month. The international nomad community is smaller than in Belgrade, but the infrastructure for comfortable remote work is in place.

All four cities have gigabit fibre internet available in most residential buildings for approximately 20 to 35 EUR per month, with average speeds consistently above 400 Mbps. Mobile 5G coverage is available in Belgrade and Novi Sad.

The Path to Permanent Residency

Registering as a preduzetnik and obtaining a temporary residence permit is the starting point, not the ceiling. After three years of continuous temporary residence in Serbia, you can apply for permanent residency,  a status with no time limit and no annual renewal requirement. This three-year path applies equally to preduzetnik holders and d.o.o. company founders.

Serbia also permits dual citizenship, meaning you do not need to give up your existing nationality at any stage of this process.

For remote workers who want to combine entrepreneur registration with a full residence permit application as a single managed process, see our Serbia Residence Permit by Company Formation page.

Why Lawyer Serbia

We are an English-speaking law firm specialising exclusively in legal services for foreigners and members of the Serbian diaspora. Our team handles entrepreneur registration, residence permit applications and the full relocation process entirely in English, from the first consultation through to permit issuance.

• Every case is handled by a qualified Serbian lawyer registered with the Bar Association of Serbia
• More than 10 years of practice in Serbian immigration and corporate law
• Clients assisted across the US, Germany, Canada, Australia, the UK, Switzerland, Austria and beyond
• Full remote service – you do not need to be in Serbia to begin the process

For full details on the legal team, see our English-speaking lawyers in Serbia page.

Frequently Asked Questions

About the Author

This page was prepared by Lawyer Serbia, an English-speaking law firm specialising in legal services for foreign nationals and the Serbian diaspora. The legal content on this page is provided as general legal information and does not constitute legal advice. Individual circumstances vary – contact us for an assessment of your specific situation.

Milica Jeremic | Attorney at Law

• Bar Association of Serbia – Registration No. 963
• More than 10 years of practice in Serbian immigration and corporate law
• International clients from the US, Germany, Australia, Canada, the UK and beyon

Tell us about your situation, where you are based, the type of work you do, and your intended timeline. We will assess the right structure for you and outline the exact steps and documents required. Most enquiries receive a response within one business day.

We assist clients across the US, Germany, Canada, Australia, the UK, Switzerland, Austria and beyond entirely remotely, entirely in English.