Remote Work and Digital Nomads (Taxes)
The concept of "Remote" work has experienced strong growth. While it is a comfortable way of working for you, from an accounting perspective, it carries specific legal elements.
🏠 Working from home within the same country (Domestic residents)
If you live in Serbia and have your residence here, but work for a company from the same country, the tax system remains the same as if you were physically sitting in the office. Gross salary, taxes, and contributions are identical to those from our calculator.
Allowance for homeworking costs
According to recent provisions, the employer can (and is often obliged to) pay you a tax-free allowance for work costs (electricity, internet) if you work exclusively from home.
🌍 Status of "Digital Nomad" (Foreigners)
Serbia has introduced special visa benefits for digital nomads – foreign citizens who work for foreign companies while physically residing in our country.
A foreign citizen employed by a foreign employer with no representation in Serbia gains residence through a special visa.
Digital nomads are often exempt from paying personal income tax in Serbia for income earned from a foreign employer during a certain period of stay.