Investment incentives

The Serbian corporate income taxation system provides a set of tax incentives encouraging and supporting certain types of behaviour and/or industries. The most commonly used tax incentive is tax credit for investment in fixed assets, while there are also incentives reserved for particular types of industry and regions. A diligent approach to the availability of tax incentives and their use can efficiently contribute to reduction of effective corporate income tax rate.
PwC assistance would include review of business model, products flow, documentation, and advice regarding available tax incentives and how to qualify for them. We will also support you in collecting and creating the required documentation.

Your situation:

  • You need advice on fulfilling Serbian tax incentive requirements;
  • You need support in implementation of the most effective and efficient use of available tax incentives in current and future tax periods;
  • You want to reduce your effective tax rate;
  • You wish to make your company’s tax status go from the cash burn into cash earn;
  • Your company needs assistance in obtaining significant tax savings provided for large investors and industries doing business in non-developed regions.

Our services:

  • Identification of tax incentives available to the company;
  • Understanding conditions which are necessary for enjoying tax incentives;
  • Advising on the most effective way of utilizing the incentives, from the perspective of the type and timing of their use;
  • Review of documentation in order to confirm that the company meets conditions for the use of tax incentives;
  • Consulting on tax implications and alternative solutions if the company fails to meet the necessary conditions for use of selected tax incentives.

Contact us

Branka Rajicic

Partner, Tax and Legal services, PwC Serbia

Tel: +381 11 3302 100

Dragan Draca

Partner, Tax Services, PwC Serbia

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