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How to start a company in Serbia

Last checked: November 2026 ยท Currency: RSD

In Serbia founder teams almost always set up a d.o.o., registered with the Business Registers Agency (APR). Since May 2023 a d.o.o. can only be founded electronically, which needs a qualified electronic certificate for each founder. Registration gives you the company number and tax ID (PIB) in one go; corporate tax is a flat 15%.

General information, not legal or tax advice. Rules and fees change; always check the official source.
Recommended for co-foundersPick a d.o.o.: it limits liability, has a symbolic minimum capital, and lets you split and transfer ownership shares to new co-founders or investors.

Company types

TypeMinimum capitalLiabilityBest for
d.o.o.
Druลกtvo sa ograniฤenom odgovornoลกฤ‡u โ€“ limited liability company		RSD 100 LimitedCo-founder teams planning to hire or raise investment
a.d.
Akcionarsko druลกtvo โ€“ joint-stock company		RSD 3,000,000 Check the official sourceLimitedLarger companies or later-stage fundraising; rarely used at founding
Preduzetnik
Sole entrepreneur		None UnlimitedOne person freelancing; not suitable for co-founders

Registration, step by step

  1. 1
    Agree on ownership, roles and vestingAgree each founder's share, who will be director, and what happens if someone leaves. Put the essential rules in the founding agreement (ugovor o osnivanju) and the rest in a founders' agreement.APR: Founding a company โ€“ instructions
  2. 2
    Choose the company type and nameMost teams pick a d.o.o.; check the name is not taken in the APR register and choose your main activity code.APR: Founding a company โ€“ instructions
  3. 3
    Get qualified e-signaturesd.o.o. founding is electronic-only since 17 May 2023, so each founder signing the documents needs a qualified electronic certificate (and a card reader) and the fee is paid by card.APR: eRegistration of company founding
  4. 4
    File the registration with APRSubmit the e-application with the founding act and pay the APR fee. On registration the company receives its registration number and tax ID (PIB).APR: Registration fees
  5. 5
    Open a bank account and pay in capitalOpen a business account with the APR decision and pay in the subscribed capital within the deadline set in the founding act. Order a qualified e-certificate for the company if you will use e-services.APR: Founding a company โ€“ instructions
  6. 6
    Set up tax, VAT and payrollUse the Tax Administration's ePorezi portal for returns and payroll. VAT registration is mandatory once turnover exceeds RSD 8 million in 12 months (apply within 5 days); voluntary earlier.Tax Administration of Serbia
  7. 7
    Register your trademarkA registered company name is not a trademark. File a trademark (ลพig) with the Intellectual Property Office; e-filing reduces trademark fees by 25%.IP Office: Fee calculator

Costs and time

ItemAmount
APR fee for registering a company's founding (incl. documents)RSD 8,000
Minimum share capital (d.o.o.)RSD 100
Qualified electronic certificates for foundersOften free on ID cards; commercial certificates roughly RSD 2,000โ€“6,000 Check the official source
Lawyer or agency to prepare documents (optional)Roughly โ‚ฌ150โ€“โ‚ฌ500 Check the official source
Trademark filing (up to 3 classes, paper fee before e-filing discount)About RSD 21,000โ€“24,000, plus a separate registration/10-year fee Check the official source
How long it takes: APR normally decides within about 5 working days of a complete e-application; plan 1โ€“2 weeks including bank account.

Taxes

TaxRateNote
Corporate income tax15%Flat rate on profit of resident companies.
VAT (PDV)20% standard (10% reduced)Mandatory registration once turnover exceeds RSD 8,000,000 in the previous 12 months; apply within 5 days.
Withholding tax on dividends to individuals15%Applies when the company pays profits out to founders; treaties may reduce it for foreign founders. Check the official source

Protect your name

TrademarkIntellectual Property Office of the Republic of Serbia (Zavod za intelektualnu svojinu)About RSD 21,000 for up to 3 classes (application), plus per-class and registration fees; 25% lower when filed electronically Check the official sourceTrademark officeTrademark basics โ†’
PatentIntellectual Property Office of the Republic of SerbiaPatent officePatent basics, and when not to bother โ†’

Tips for co-founders

  • Get every founder's qualified e-certificate sorted before filing, because the d.o.o. application cannot be submitted on paper.
  • Foreign co-founders need passport copies and may need certified translations; plan extra time for the bank account.
  • Write vesting and leaver rules into the founding agreement or a separate founders' agreement, since Serbian law has no default vesting.
  • Ask your accountant about Serbia's tax incentives for startups and innovation (e.g. investor and R&D incentives) before your first raise.
The co-founder agreement checklist โ†’
General information, not legal or tax advice. Rules and fees change; always check the official source. Last checked: November 2026.
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How to start a company in Serbia ยท Foundmates