Serbia: cross-border tax, residence, non-residents and withholding (2026)

Source-cited draft: not reviewed by an accountant, not for filing.

This skill is the cross-border hub of the Serbia pack. It says who Serbia taxes and on what, what a Serbian payer must withhold when money goes to a non-resident, how treaty relief is claimed, and what changes on arrival and departure. It links to the other Serbia skills for the detail and does not repeat them:

• serbia-income-tax: rates, returns and the annual tax for resident individuals and entrepreneurs.
• rs-corporate-tax: the corporate tax balance, the 15% rate, the indirect credit for foreign dividends and the PE's tax balance.
• serbia-payroll and serbia-social-contributions: salary withholding and contributions.
• serbia-vat: VAT on cross-border supplies.

Statutes used, all as Ministry of Finance consolidated texts read on 23 October 2026:

• ZPDG, the Personal Income Tax Act (Zakon o porezu na dohodak građana). The text in force for 2026 runs up to amendment 109/2025. Law 80/2026 applies from 1 January 2027, and its changes from 1 January 2028. It does not touch any article used here (ZPDG publisher's note; footnotes on Articles 15a, 21v, 21g, 21d and 33a).
• ZPDPL, the Corporate Income Tax Act (Zakon o porezu na dobit pravnih lica). It applies to 2026 in the version up to 94/2024. See rs-corporate-tax for the 80/2026 timing.
• ZPPPA, the Tax Procedure and Tax Administration Act (Zakon o poreskom postupku i poreskoj administraciji).

Who this applies to

Individuals: resident or not (ZPDG Article 7). An individual is a Serbian resident if either test is met:

1. They have a domicile (prebivalište) or their centre of business and vital interests in Serbia.
2. They stay in Serbia for 183 days or more, in one stretch or with breaks, in any 12-month period that starts or ends in the tax year.

Three more rules from Article 7:

• Counting days. Any part of a day in Serbia counts as a full day. Time spent in transit through Serbia does not count.
• Arriving. A person who was not resident in the year before arrival is not resident for the part of the year before first entry. This holds only if they do not meet test 1 in that period. A person who knows on first entry that they will meet test 1 or test 2 is resident from the day of first entry.
• Diplomatic staff. People sent abroad by Serbia to its diplomatic or consular missions or to international organisations stay resident.

A resident is taxed on worldwide income (Article 7(1)). A non-resident is taxed only on income earned in Serbia (Article 8(1)). That includes, in particular, income from work done in Serbia and from using or disposing of a right in Serbia (Article 8(2)).

Companies (ZPDPL Articles 2 and 3). A legal entity is resident if it is incorporated in Serbia or has its place of effective management and control there. A resident is taxed on worldwide profit. A non-resident company is taxed on profit from a permanent establishment in Serbia, unless a treaty says otherwise. Without a PE it is taxed by withholding or by assessment on certain Serbian income (Article 40).

Permanent establishment (ZPDPL Article 4).

• What counts. A PE is any fixed place of business through which the non-resident carries on business. That includes a branch, plant, representative office, factory, workshop or mine.
• Building sites. A building site, construction or assembly work is a PE if it lasts more than six months.
• Agents. A dependent agent who has and uses authority to conclude contracts in the company's name creates a PE. An independent broker or commission agent acting in its own name does not.
• What does not count. Storage, display or delivery of goods does not create a PE. Neither does goods held only for processing by someone else, or purchasing, information gathering and other preparatory or auxiliary activity.
• Filing even if a treaty applies. A PE that a treaty says is not a PE must still file a tax balance and return (Article 5(3)). The PE's tax computation is in rs-corporate-tax.

Who must withhold. The withholding agent is the payer:

• Individual recipients. A legal entity, entrepreneur or flat-rate entrepreneur paying an individual withholds (ZPDG Article 99). So does a registered branch or representative office of a foreign company (Article 99(2)).
• Company recipients. A resident legal entity paying a non-resident company withholds (ZPDPL Article 40). So does an entrepreneur who keeps books (ZPDG Article 104).

If the payer is not a withholding agent, for example a private individual or a foreign employer, the recipient self-assesses (ZPDG Article 100a).

Rates, bands and thresholds

Item	Rate or amount	Tax year	Source
Individual residence: days test	183 days or more in any 12-month period starting or ending in the tax year	2026	ZPDG Art. 7(2)
Non-resident individual, short stay exemption	Income exempt if in Serbia no more than 90 days in a 12-month period and paid by a non-resident principal with no Serbian activity (or whose Serbian activity the service does not serve)	2026	ZPDG Art. 9b
Individual: dividends and interest paid by a Serbian legal entity	15% of gross	2026	ZPDG Arts. 63 and 64
Individual: interest on dinar savings deposits and on Serbian government, provincial, municipal or NBS debt securities	Exempt	2026	ZPDG Art. 65
Individual: rent from Serbian immovable property	20% of gross less 25% standard costs (or actual costs on request)	2026	ZPDG Arts. 65v and 65g
Individual: royalties (copyright, related rights, industrial property)	20%, after standard costs of 50%, 43% or 34% of gross for authors by type of work; actual listed costs for industrial property	2026	ZPDG Arts. 56 to 58
Individual: other income (contract for work, board fees, other services)	20% of gross less 20% standard costs	2026	ZPDG Arts. 85(3) and 86
Individual: capital gains on Serbian real estate, shares, securities, IP	15%; no gain if held 10 years or more without a break	2026	ZPDG Arts. 72a(1)(5), 76 and 77
Company: dividends, royalties, interest, rent in Serbia, market research, accounting, audit, legal and business consulting	20% withholding unless a treaty gives less	2026	ZPDPL Art. 40(1)
Company: performers' and sportsmen's fees not taxed as an individual's income	20% withholding	2026	ZPDPL Art. 40(3)
Company on the preferential tax jurisdictions list: royalties, interest, rent and any service wherever performed	25% withholding	2026	ZPDPL Art. 40(4)
Company on the list: dividends	20% (Article 40(4) does not raise dividends)	2026	ZPDPL Art. 40(1) and (4)
Preferential tax jurisdictions list	49 jurisdictions in force (51 entries, items 22 and 43 deleted)	2026	Rulebook, Sl. glasnik 122/12, 104/18, 161/20
Company: capital gains on Serbian assets	20% by assessment unless a treaty says otherwise; return within 30 days through a tax proxy	2026	ZPDPL Art. 40(7) and (10)
Withholding on payments to secondary raw materials and waste sellers	1% (2026 only; repealed from 1 January 2027)	2026	ZPDPL Art. 40(15); see rs-corporate-tax
Corporate foreign withholding credit cap (Art. 53a)	Credit up to 15% of 40% of the grossed-up foreign income	2026	ZPDPL Art. 53a(3)
Newly settled employee: tax base reduction	70% of salary from a qualifying employer, for 5 years	2026	ZPDG Art. 15v
Newly settled employee: monthly salary floor	Over RSD 439,692 (general case); over RSD 293,128 (under 40, returned from study abroad)	2026 (Sl. glasnik 115/2025)	ZPDG Art. 15v(5) and (6)
Late payment interest	NBS reference rate plus 10 percentage points, simple interest	2026	ZPPPA Art. 75

The ZPDG has no higher rate for individuals resident in a preferential tax jurisdiction. The 25% rate is only in the ZPDPL and only for companies.

The taxable base

Non-resident individuals. The base is each Serbian-source payment, taxed by schedule. Withholding is final for most items. The payer applies the standard costs shown above and withholds at the schedule rate (ZPDG Articles 99 and 101).

• Salary for work in Serbia is taxed as salary. See serbia-payroll.
• Income a non-resident gets without withholding, such as a capital gain or income from a payer who is not a withholding agent, goes on a return (Article 96).
• Annual tax. Non-residents also fall under the annual income tax on their Serbian income if it is more than three times the average annual salary for the year (Article 87(1)(2)). The method is in serbia-income-tax. The 2026 threshold is published after year end, from 2026 statistics.

Non-resident companies. The base for withholding is the gross amount paid (ZPDPL Article 40(1)). There is no deduction for costs. For capital gains the base is the gain computed under Articles 27 to 29.

• Which services. For a company that is not on the preferential list, only the services in the Minister's rulebook are caught. These are market research, accounting and audit, and other legal and business consulting. The rulebook says advertising and promotion are not market research (Rulebook on types of services, Sl. glasnik 18/18, Articles 1 and 2).
• Preferential list. For a company on the list, every service is caught.
• Government bonds. Interest on Serbian government, provincial, municipal or NBS debt securities is exempt for every non-resident company (Article 40(5)).

When a listed jurisdiction does not count (ZPDPL Article 3a). A non-resident company counts as from a preferential jurisdiction if it is incorporated there, has its registered seat or seat of management there, or has its place of effective management there. The rule does not apply if the company is a resident of a state that has a tax treaty with Serbia, for that treaty's purposes (Article 3a(3)).

Payments to a Serbian PE. No withholding applies to payments to a Serbian PE of a non-resident company (Article 40(12)). The exception is a PE of a company from a preferential jurisdiction. For that PE, the payer withholds on dividends at 20% and on royalties, interest, rent and services at 25%. Those items then stay out of the PE's tax base (Article 40(13) and (14)).

Foreign tax credit, individuals (ZPDG Article 12). A resident who pays tax abroad on foreign income gets a credit. It is capped at the Serbian tax on that income under the ZPDG.

• Foreign income with no Serbian payer. A resident paid by a foreign employer or other foreign payer self-assesses the Serbian tax (Article 100a(2) and (3)), then claims the credit.
• Annual tax. Foreign income goes into the annual tax base net of the foreign tax paid (Article 87(2)(8) and (7)).

Foreign tax credit, companies.

• Foreign PE profit. Foreign tax on a foreign PE's profit is credited up to the Serbian tax on that profit (ZPDPL Article 51).
• Foreign withholding. Foreign withholding tax on interest, royalties, rent, services and non-qualifying dividends is credited (Article 53a). The income is grossed up. The credit is capped at 15% applied to 40% of that grossed-up income (Article 53a(3)).
• Foreign dividends. The indirect credit for dividends from a 10% subsidiary held for a year is in rs-corporate-tax (Articles 52 and 53).

Newly settled employees (ZPDG Article 15v). A person who moves to Serbia and becomes resident can have 70% of their salary from a qualifying employer left out of the salary tax base, for five years from the employment contract. The job must be an indefinite-term employment contract. The person must settle in Serbia when or soon after starting, and be resident on the centre of vital interests test and for treaty purposes (Article 15v(1) and (7)). Two groups qualify:

• someone who did not mainly stay in Serbia in the 24 months before the contract, with a monthly salary over RSD 439,692 in 2026;
• someone under 40 who was mainly abroad for study or training in the 12 months before the contract, with a monthly salary over RSD 293,128 in 2026.

The employer must be a Serbian resident. It must not be related to the person's previous employer, with one exception in Article 15v(3) for people who were Serbian residents for at least three years since 1990. Payroll mechanics are in serbia-payroll.

Deadlines and filing

• Individual withholding. The payer files the individual withholding return (PPP-PD) before each payment and pays at the moment of payment (ZPDG Article 101; ZPPPA Article 41(3)). It gives the recipient a certificate of the tax withheld by 31 January of the next year (ZPPPA Article 41(11)).
• Company withholding. The payer files the PDPO/S withholding return within three days of paying (ZPDPL Article 40(6); Rulebook on the withholding return, Sl. glasnik 97/15 to 27/21). One return covers one type of income. If a treaty rate is applied, the recipient's residence certificate is attached.
• Self-assessed income of individuals. Returns for interest, other income and rent paid by a payer who does not withhold are due within 30 days of receipt (ZPDG Article 95(6)). The same applies to salary from a foreign payer (Article 100a(2)).
• Capital gains of individuals.
  • Real estate, IP and company shares: return within 30 days of the day the income is earned or starts to be earned.
  • Securities and investment fund units: within 30 days after the end of each half-year.
  • Digital assets: within 120 days after the end of the quarter (ZPDG Article 95(1) and (2)).
• Capital gains of non-resident companies. Return within 30 days of the income, filed through a tax proxy (ZPDPL Article 40(10)).
• Tax proxy. A non-resident with no Serbian PE who earns Serbian income or acquires taxable Serbian assets must name a Serbian-resident tax proxy to the Tax Administration. This is due within 10 days of starting to earn the income or acquiring the asset. It is not needed where the only income is taxed by withholding and no return is due (ZPPPA Article 14(2) and (3)).
• Annual income tax. The return is due by 15 May of the next year, so 15 May 2027 for 2026 (ZPDG Article 92).
• Serbian residence certificate. A Serbian resident claiming treaty relief abroad gets a certificate from the Tax Administration on the prescribed form. The other state's own form is used where it requires one (ZPPPA Article 159a(2) and (4)).

Penalties and interest

• Wrong treaty relief. A payer that applies a treaty rate without a valid residence certificate or a beneficial owner bears the tax shortfall itself (ZPDG Article 107a(3); ZPDPL Article 40a(3)).
• Interest. Tax paid late carries interest at the NBS reference rate plus 10 percentage points, simple, from the day after the due date (ZPPPA Article 75).
• Withholding return not filed or tax not paid (legal entity or entrepreneur). These are the general fines of ZPPPA Article 177:
  • no return, tax not calculated and not paid: 30% to 100% of the tax found in a tax audit, at least RSD 500,000 for a legal entity and RSD 100,000 for an entrepreneur (Article 177(1));
  • return filed but tax not paid: 10% to 50% of the tax found in a tax audit, at least RSD 250,000 for a legal entity and RSD 50,000 for an entrepreneur (Article 177(4));
  • no return but the tax paid on time: RSD 100,000 to 2,000,000 for a legal entity and RSD 50,000 to 500,000 for an entrepreneur (Article 177(5));
  • late return with the tax paid on time: RSD 100,000 for a legal entity (Article 177(9)) and RSD 40,000 for an entrepreneur (Article 177(10)).
• Under-declaration. 30% to 40% of the shortfall, at least RSD 200,000 for a legal entity and RSD 100,000 for an entrepreneur (ZPPPA Article 178).
• Wrong data or no certificate. Wrong data in a PPP-PD return, or no certificate to the recipient by 31 January, costs a legal entity RSD 100,000 to 2,000,000 (ZPPPA Article 179(1), points 3 and 3a).
• Responsible person. The responsible person in the company is fined separately under each article.

Cross-border points

Claiming treaty relief at source. The payer may apply the treaty rate when it pays (ZPDG Article 107a; ZPDPL Article 40a). Two conditions:

1. The recipient proves it is a resident of the treaty state with a residence certificate. The certificate is certified by that state's competent authority, on the Serbian form or a certified translation of that state's form (ZPPPA Article 159a(1)).
2. The recipient is the beneficial owner of the income.

If the payer does not hold the certificate when it pays, it withholds at the domestic rate. A certificate supplied later turns the difference into overpaid tax, which the non-resident can reclaim (ZPDG Article 107a(5) and (6); ZPDPL Article 40a(6) and (7)). On request, the Tax Administration certifies the tax paid in Serbia, so the recipient can claim a credit at home (Article 107a(4); Article 40a(4)).

Treaties in force. The Ministry of Finance lists Serbia's treaties, many as combined texts with the Multilateral Convention (MLI), at https://www.mfin.gov.rs/propisi/ugovori-o-izbegavanju-dvostrukog-oporezivanja. The rate for a given payment and the tie-breaker for a dual resident come from the treaty, not from domestic law. Read the treaty for the recipient's state before applying a reduced rate.

Preferential list in practice. Check the recipient's state against the 49 entries in force before every payment of royalties, interest, rent or service fees. The list includes Andorra, Bahamas, Bahrain, Bermuda, the British Virgin Islands, the Cayman Islands, Gibraltar, Guernsey, the Isle of Man, Jersey, Liechtenstein, Mauritius, Monaco, Panama, Seychelles and others. Check the Article 3a(3) treaty carve-out against the treaty list.

Leaving Serbia. A person who leaves for good and is not resident in the following year is not resident for the rest of the year of departure, if they no longer have a domicile or centre of vital interests in Serbia in that period (ZPDG Article 7(6)). From then on, only Serbian-source income is taxed. The ZPDG has no exit tax or deemed sale on departure. Points to settle on departure:

• Income in the year of departure. Foreign income up to the departure date stays in the resident's tax base.
• Later Serbian income. Rent, dividends, interest and gains from Serbia stay taxable at the non-resident rates above.
• Tax proxy. Name a tax proxy if Serbian income will need a return, for example rent from a private tenant or a capital gain.
• Residence certificate. Get a residence certificate from the new state so that Serbian payers can apply the treaty.

For companies, the ZPDPL text that applies to 2026 (amendments up to 94/2024) has no exit tax and no CFC rules. Law 80/2026 adds both (Articles 62b and 62g of the new text), but not for 2026; see rs-corporate-tax for their start date.

Worked examples

Example 1: non-resident landlord with a Serbian company tenant

Anna lives in Germany and is not a Serbian resident. She owns an office in Novi Sad and rents it to a Serbian d.o.o. for RSD 100,000 a month, RSD 1,200,000 for 2026. The tenant is a legal entity, so it withholds (ZPDG Article 99(1)(4)). The taxable amount is the gross rent less 25% standard costs (Article 65v): 1,200,000 × 0.75 = RSD 900,000. Tax at 20% (Article 65g) is RSD 180,000, which is 15% of the gross rent. Anna receives RSD 1,020,000.

The tenant files a PPP-PD and pays the tax with each monthly payment. Monthly, that is RSD 15,000 of tax on RSD 100,000. Germany is on the Ministry of Finance treaty list. Under the Serbia-Germany treaty (the Yugoslavia-Germany treaty signed in Bonn on 26 March 1987), Serbia may tax income from immovable property situated in Serbia, including rent (Article 6(1) and (3)). Germany then exempts that income from German tax and may take it into account for the rate (Article 24(1)(a)). The treaty gives exemption here, not a credit for the Serbian tax. The tenant must give Anna a certificate of the tax withheld by 31 January 2027 (ZPPPA Article 41(11)), which is her proof of the Serbian tax.

name: Example 1, non-resident individual, rent from a Serbian company, 2026
inputs:
  monthly_rent: 100000
  months: 12
steps:
  - gross_rent: monthly_rent * months
  - standard_costs: gross_rent * 0.25
  - taxable: gross_rent - standard_costs
  - tax: taxable * 0.20
  - net_received: gross_rent - tax
  - monthly_tax: tax / months
expected:
  gross_rent: 1200000
  taxable: 900000
  tax: 180000
  net_received: 1020000
  monthly_tax: 15000

Example 2: Serbian company paying a Panama group and an Irish agency

Sava d.o.o., a Belgrade company, makes four payments in 2026:

1. Business consulting fee of RSD 4,000,000 to a company incorporated in Panama.
2. Advertising fee of RSD 2,000,000 to the same Panama company.
3. Dividend of RSD 6,000,000 to its Panama parent.
4. Advertising fee of RSD 2,000,000 to an Irish agency with an Irish residence certificate.

Panama is on the preferential list, and Panama does not appear on the Ministry of Finance treaty list, so the Article 3a(3) carve-out does not help.

• The consulting fee is a service from a preferential jurisdiction: 25% (Article 40(4)), RSD 1,000,000.
• The advertising fee to Panama is also a service from a preferential jurisdiction. The 25% rate covers every service, so RSD 500,000.
• The dividend stays at 20% (Article 40(1)), RSD 1,200,000.
• Ireland is not on the list. Advertising is not market research, accounting, audit or consulting under the services rulebook, so no withholding applies.

Total withholding is RSD 2,700,000. Sava files a PDPO/S return within three days of each payment.

name: Example 2, outbound payments to a preferential jurisdiction and to an Irish agency, 2026
inputs:
  consulting_panama: 4000000
  advertising_panama: 2000000
  dividend_panama: 6000000
  advertising_ireland: 2000000
steps:
  - wht_consulting: consulting_panama * 0.25
  - wht_advertising_panama: advertising_panama * 0.25
  - wht_dividend: dividend_panama * 0.20
  - wht_advertising_ireland: advertising_ireland * 0
  - total_wht: wht_consulting + wht_advertising_panama + wht_dividend + wht_advertising_ireland
expected:
  wht_consulting: 1000000
  wht_advertising_panama: 500000
  wht_dividend: 1200000
  wht_advertising_ireland: 0
  total_wht: 2700000

Ask the client first

1. Where does the person have a home, family and business ties, and how many days were they in Serbia in each 12-month period touching 2026? On what dates did they arrive or leave for good?
2. Is the recipient an individual or a company? In which state is it resident? Is that state on the preferential list, and does Serbia have a treaty with it?
3. Does the payer hold a valid residence certificate for the recipient, dated for the year of payment? Is the recipient the beneficial owner?
4. What exactly is the payment for: dividend, interest, royalty, rent, consulting, advertising, other services? Is the payer a legal entity or entrepreneur, or a private person?
5. Does the foreign company have a branch, office, site over six months or a contract-signing agent in Serbia?
6. For a newcomer: is there a Serbian employer, what is the monthly salary, and where did the person live in the previous 24 months?

Sources

Source	URL	Read on
Ministry of Finance: Zakon o porezu na dohodak građana, consolidated text with amendments up to 80/2026 (page and .docx; the publisher's note gives the 80/2026 application dates)	https://www.mfin.gov.rs/propisi/zakon-o-porezu-na-dohodak-gradjana ; https://www.mfin.gov.rs//upload/media/MOq4eO_6aa14ac8c7a47.docx	2026-10-23
Tax Administration: Personal Income Tax Act page (lists amendments up to 80/26)	https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9941/zakon-o-porezu-na-dohodak-gradjana.html	2026-10-23
Ministry of Finance: Zakon o porezu na dobit pravnih lica, consolidated text with amendments up to 94/2024 (the text for tax year 2026)	https://www.mfin.gov.rs/upload/media/vlmAb4_675ab2034cea0.docx	2026-10-23
Ministry of Finance: the same law with amendments up to 80/2026 (page and .docx, for the application dates)	https://www.mfin.gov.rs/propisi/zakon-o-porezu-na-dobit-pravnih-lica ; https://www.mfin.gov.rs//upload/media/SByOge_6aa127acd2250.docx	2026-10-23
Ministry of Finance: Zakon o poreskom postupku i poreskoj administraciji, consolidated text up to 80/2026 (Arts. 14, 41, 75, 159a, 177 to 179)	https://www.mfin.gov.rs/propisi/zakon-o-poreskom-postupku-i-poreskoj-administraciji-0809 ; https://www.mfin.gov.rs/upload/media/2UkJa3_6a9fe325297c3.docx	2026-10-23
Tax Administration: Rulebook on the list of jurisdictions with a preferential tax system (Sl. glasnik 122/12, 104/18, 161/20)	https://www.purs.gov.rs/pravna-lica/porez-na-dobit/podzakonska-akta-pdp/6863/pravilnik-o-listi-jurisdikcija-sa-preferencijalnim-poreskim-sistemom.html ; https://www.purs.gov.rs/upload/media/2025/2/4/369483/Pravilnikolistijurisdikcijasapreferencijalnimporeskimsistemom.docx	2026-10-23
Tax Administration: Rulebook on types of services subject to withholding for non-resident companies (Sl. glasnik 18/18)	https://www.purs.gov.rs/upload/media/2025/2/4/357539/pravilnikuslugenerezidenti.pdf	2026-10-23
Tax Administration: Rulebook on the content of the corporate withholding return, Form PDPO/S (Sl. glasnik 97/15 to 27/21)	https://www.purs.gov.rs/nerezidenti/pregled-propisa/pravilnici/3319/pravilnik-o-sadrzaju-poreske-prijave-za-obracun-poreza-na-dobit-po-odbitku-na-prihode-i-naknade-koje-ostvaruju-nerezidentna-i-rezidentna-pravna-lica.html ; https://www.purs.gov.rs/upload/media/2025/2/4/370080/Pravilnikosadrajuporeskeprijavezaobraunporezanadobitpoodbitkunaprihodeinaknadekojeostvarujunerezidentnairezidentnapravnalica.docx	2026-10-23
Ministry of Finance: list of double tax treaties, with MLI combined texts	https://www.mfin.gov.rs/propisi/ugovori-o-izbegavanju-dvostrukog-oporezivanja	2026-10-23
Ministry of Finance: Serbia-Germany (Yugoslavia-Germany) double tax treaty, Serbian text (Arts. 6 and 24)	https://www.mfin.gov.rs//upload/media/Ab5pBR_6012ebef63504.pdf	2026-10-23

Not yet confirmed: the 2026 average annual salary that sets the non-resident annual tax threshold (published after year end); the current NBS reference rate used for late payment interest; whether the Ministry of Finance treaty page shows every treaty in force (it may not list all of them), and so whether a given listed jurisdiction falls under the Article 3a(3) carve-out; the form code of the Serbian residence certificate under the Minister's rulebook; how social contributions apply to a non-resident's contract income (left to serbia-social-contributions).

Contributed by Ryan Duguid.