Serbia IT Sector Guide 2026

Overview — Serbia's IT Sector

Serbia has positioned itself as a leading tech hub in Southeast Europe. The government offers some of the most attractive tax incentives in the region for IT companies and professionals. With a highly skilled English-speaking workforce, competitive costs, and EU candidate status, Serbia is an increasingly popular destination for tech investment and outsourcing.

IT Park Incentive — IIT Exemption

The flagship incentive for IT professionals:

• Up to 70% IIT exemption on gross salary for IT developers working in designated IT parks (increased from 50% for 2024 onward)
• Applicable to employees in qualifying IT roles (software developers, engineers, programmers)
• Must work in a registered IT park (Belgrade IT Park, Novi Sad IT Park, Niš, etc.)
• Result: effective IIT rate as low as 3% on IT salary income

Start-Up Incentives

Start-ups in Serbia benefit from a package of incentives:

• 0% CIT for the first 3 years of operation (for qualifying start-ups)
• Zero social contributions for new hires during the first 2 years of employment
• Available for investments up to EUR 100,000
• Eligible for innovation fund grants and co-financing

Free Zones

Serbia's free zones offer substantial benefits for tech companies:

• 10 years at 0% CIT for investments exceeding EUR 100 million
• Exemption from customs duties on imported equipment and materials
• VAT benefits for goods imported into and exported from free zones
• Major free zones: Belgrade, Novi Sad, Niš, Subotica, Zrenjanin, Pirot, Šabac

IT Talent and Education

Serbia produces over 5,000 STEM graduates annually, with strong programs in computer science and engineering at the Universities of Belgrade, Novi Sad, Niš, and Kragujevac. English proficiency is high among tech professionals. The country has a strong tradition of mathematics and programming education.

FAQs

What is the IT park IIT exemption rate?

IT developers in designated IT parks benefit from a 70% IIT exemption on gross salary (2024+), reduced from 50% in prior years. The effective IIT rate can be as low as 3%.

How do I qualify for start-up incentives?

Newly established companies meeting specific criteria (size, sector, investment up to EUR 100K) can benefit from 0% CIT for 3 years and zero social contributions for new hires for 2 years.

What are the main IT parks in Serbia?

Major IT parks include Belgrade IT Park (Beograd), Novi Sad IT Park, Niš Technology Park, and others in Kragujevac, Čačak, and Subotica.

Disclaimer

This guide provides general information about Serbian IT sector incentives for 2026. Incentive programs and eligibility criteria are subject to change. Always consult with a qualified Serbian tax advisor. InvestmentKit does not provide tax advice.