Profit tax

Job for the Future

In modern times, jobs also get modernized. People who are ready to look forward and change with the times have the most opportunities to succeed. In modern times, people with a vision prosper. We have a vision of Serbia as a country of the greatest opportunities for all of its citizens. Together we work not only to create opportunities, but also to know how to make full use of them.

Who pays profit tax?

Taxpayer which pays corporate profit tax is a company, enterprise or other legal entity established with the aim of performing activity that gains profit. Simply put, the profit tax is paid by a legal entity established to make profit.


A taxpayer is also a cooperative that generates revenues by selling products on the market or performing services for a fee.


A taxpayer, in accordance with the Corporate Profit Tax law, is also a legal entity which was not established for generating profit, but for achieving other objectives stipulated by its general acts, if such legal entity generates revenue by selling products on the marker or performing services for a fee.


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