fDi Atlas logo

Direct investment in Serbia - flag

Serbia

Serbia Navigation
Reports
Click here to download a sample proposition report
fdiintelligence.com
Location Map
mini-map

List of incentives available in this location for quick easy reference below.

Incentives

Table key

  • Incentive offered
  • Incentive not offered
  • Did not submit information
Cash grants/incentivesMore [+]Less [-]
  • Manufacturing sectors - Available funds: from €2,000 up to €5,000 per every new employee.
  • Internationally marketable services sector - Available funds: from €2,000 up to €10,000 per every new employee.
  • Research and development - Available funds: from €5,000 up to €10,000 per every new employee. (Conditions Apply)
  • Automotive, Electronics, and IT sectors - Available funds: up to 25% of the investment amount in cash grants and other incentives.

(Conditions Apply)
Tax exemptionsMore [+]Less [-]

Corporate Income Tax

  1. A 10-year tax holiday for investment over €8 million with more than 100 new employees.
  2. A 5-year tax holiday for investment in underdeveloped regions.
  3. Tax reduction for investment in fixed assets up to 80% of the investment amount.
  4. A 5-year tax exemption for concession investment.
  5. Avoiding double taxation based on Double Taxation Treaties signed with 42 other countries.

Value Added Tax

  • Tax exemptions for operations in the Free Zones.

Personal Income Tax

  • Salary Tax exemptions over a period of 3 or 2 years for a number of employee categories.

Social Insurance Contributions

  • Social insurance contributions exemptions over a period of 3 or 2 years for a number of employee categories.

Customs Duties

  • Customs-free imports of equipment and certain raw materials, as well as imports of construction materials into the Free Zones.
Property assistance / other fiscal incentiveMore [+]Less [-]
  • City building land lease fee exemptions or deductions, including the option of paying in instalments.
  • City building land infrastructure development fee relief’s such as fee exemptions or discounts for one-off payment.
  • Other local fees exemptions or deductions (e.g. the fee for displaying the company’s name).
Training and labor market assistanceMore [+]Less [-]
  • The Retraining Program is organized by the National Employment Service at the company’s request. The retraining expenses can be covered in the amount up to roughly €850 per employee.
  • The National Employment Service bears the costs of transportation and insurance for the trainees throughout the retraining program.
Loan guarantees, cheap loans or financeMore [+]Less [-]

Loan Guarantees

  • Loan guarantees provided by the Development Fund, covering 100% of long-term loans approved by commercial banks, and 75% of state-subsidized banking loans.
  • The Fund’s commission–2.5% of the guarantee’s amount per annum.

Cheap Loans

  • Loans for legal entities, loans for regional development, loans for entrepreneurs, as well as start-up loans available at the Development Fund.
  • Interest rate in the range between 2% and 4.5% on an annual basis, with the repayment term of 3 months up to 96 months depending on the loan type.
Exemptions from regulations
Target sectorsMore [+]Less [-]
  1. Automotive Sector
  2. Electronics Sector
  3. Renewable Energy Sector
Sectors specific incentivesMore [+]Less [-]

Automotive Sector

  • Cash grants and other incentives up to 25% of the investment amount or in the range between €2,000 and €5,000.

Electronics Sector

  • Cash grants and other incentives up to 25% of the investment amount.

Renewable Energy Sector

  • Cash grants in the range between €2,000 and €5,000.
  • Feed-in tariffs for investment in the production of energy from renewable sources.

Sponsorship

If you are the authorised promotions agency for Serbia and would like to have your location highlighted on fDi Atlas, you can contact our sales team on + 44 (0) 207 775 6667 or contact us here.