1. Home
  2. Jurisdictions
  3. Serbia

Company registration in Serbia

A d.o.o. is registered by the Business Registers Agency (APR), which decides within five working days of an electronic application filed by the founder or a proxy. The founding act is e-signed or notarised, and the minimum capital is nominal. Foreign founders most often trip on certification: anything notarised abroad needs an apostille and a sworn Serbian translation.

Checked against official sources on September 27, 2026
Gov. filing fee
RSD 8,000
Registration time
5 working days
Corporate tax
15% corporate tax
Local director
No
Remote setup
Possible
Visit, notary or lawyer
Notary + e-filing
Local director
No
Registered address
Address register check
Minimum capital
100 RSD minimum
Yearly upkeep
Annual accounts to APR
EU member
No
IWG business address
10 centresfrom $35/mo

What the registry requires

Company typeDruštvo s ograničenom odgovornošću (d.o.o.)
RegistrySerbian Business Registers Agency (Agencija za privredne registre, APR)
Government filing feeRSD 8,000 — APR: the fee for registering the founding of a company, including registration of the documents registered by law, is 8,000.00 RSD in total.
Registration timeAPR: the registrar's decision deadline is 5 working days; it restarts from the day after the registrar obtains data ex officio.
Resident directorAPR requires a passport copy as proof of identity for a foreign natural-person member; no residency condition for the director appears in the founding instructions.
Visit, notary or lawyerFounding applications for a d.o.o. are filed electronically only (since 17 May 2023) by the founder or a proxy with a power of attorney; the founding act is signed with the founder's electronic certificate or notarised and digitised; documents certified abroad need an apostille and a sworn Serbian translation.
Registered addressThe seat must match a street and house number in the national Address Register; APR lists no proof of premises among the founding documents and says nothing about provider addresses.
Minimum capital100 RSD minimum
Corporate taxCorporate income tax is paid at a single, proportional rate of 15% (Development Agency of Serbia; Tax Administration).
Every yearBeneficial-owner data must be recorded in the central register within 30 days of founding; annual financial statements are filed with APR (fees on APR's financial-statements page, not extracted).

What it costs

Government filing fee
RSD 8,000

APR: the fee for registering the founding of a company, including registration of the documents registered by law, is 8,000.00 RSD in total.

Every year
Annual accounts to APR

Beneficial-owner data must be recorded in the central register within 30 days of founding; annual financial statements are filed with APR (fees on APR's financial-statements page, not extracted).

Not included
Provider fees

Registered agent or address, notary fees, accounting and bank onboarding vary by provider — ask for a quote in the request form.

How to register a company in Serbia, step by step

  1. Check the name and the seat address in the national Address Register.
  2. Draft the founding act (decision or agreement) and appoint the director.
  3. Sign it with a qualified e-certificate, or notarise it, apostille it and add a sworn translation.
  4. Pay the 8,000 RSD fee and file the electronic application on the APR portal.
  5. Receive the registrar's decision within five working days.
  6. Record the beneficial owners in APR's central register within 30 days.

Corporate tax in Serbia

15% corporate tax. Corporate income tax is paid at a single, proportional rate of 15% (Development Agency of Serbia; Tax Administration).

Rates are the headline figures published by the tax authority; your effective rate depends on residence, activity and treaties. This is not tax advice.

Common mistakes

  • Sending a paper application: d.o.o. founding is electronic-only.
  • Filing a foreign-notarised act without apostille and sworn translation.
  • Missing the 30-day deadline for recording beneficial owners.

Compare Serbia with alternatives

Company registration requirements by jurisdiction, sortable
Yearly upkeep
Serbiad.o.o.
RSD 8,0005 working days15% corporate taxNoNotary + e-filingAddress register checkAnnual accounts to APR
VariesNot stated23% (min. €500/yr)NoNotarial deedRegistry silent€500 minimum tax
VariesPermit up to 3 months17% CIT + surchargesPermit holder presentNotary (SARL)Real premisesNot stated
Varies1 working day16% profit taxNot confirmedNot requiredProof of right of useNot stated
4 of 4 · official sources, checked September 27, 2026. Government fees only; agent and address costs are extra.≈ USD at ECB reference rates of September 25, 2026.

Nearest by region and government fee. All 83 jurisdictions in one table · take the quiz.

Sources

  • Founding fee 8,000 RSD total; change fee 4,000 RSD; late-filing surcharge 6,260 RSD — apr.gov.rs, checked September 27, 2026
  • Minimum capital 100 RSD; 5-working-day decision deadline; passport copy for foreign members; apostille and sworn translation; e-signed or digitised founding act; beneficial owner within 30 days; seat must exist in Address Register — apr.gov.rs, checked September 27, 2026
  • Electronic-only filing for d.o.o. from 17 May 2023; capital payment deadline up to five years — apr.gov.rs, checked September 27, 2026 (search extract)
  • Corporate income tax 15% single rate — ras.gov.rs, checked September 27, 2026
  • Law on corporate income tax (rate 15%) — purs.gov.rs, checked September 27, 2026 (search extract)
Business address · IWG · VirtualOffice

A business address in Serbia

Every company needs an address. Through our VirtualOffice catalogue you can take a business address in a Regus, Spaces or HQ centre in Serbia and use it for the registration file, correspondence and clients.

Whether the registry accepts it as the registered office is not stated; confirm with the provider before relying on it.

10IWG centres
4cities
$35from, per month
Addresses in Serbia
FAQ · 4 questions

Frequently asked questions

The government filing fee is RSD 8,000. Agent, address and professional fees come on top and vary by provider. Yearly upkeep: Annual accounts to APR.

5 working days. Complex cases and referrals to other authorities take longer; a licensed provider will give a date for your file.

Yes. No resident director is required, and the formation can be completed through a licensed provider. A notary must act, which the provider arranges.

The registry does not say. Ask the provider to confirm the registry accepts the address before you pay.