Serbia

Serbia is a non-EU European jurisdiction and not a member of the Schengen Area. Residence in Serbia does not create Schengen mobility rights, so travel is determined by the passport held and the destination country's visa policy.

For tax, Serbian residents are generally taxed on worldwide income, while non-residents are generally taxed on Serbia-source income. Serbia has relatively simple headline rates: investment income and capital gains are commonly taxed at 15%, and employment and other income categories follow their own standard rates and rules. There is no general net wealth tax, while inheritance and gift taxation typically depends on the relationship between the parties.

Serbia's Law on Foreigners explicitly allows temporary residence on the grounds of ownership of immovable property. The law defines the relevant immovable property as housing buildings or housing units in Serbia in which the foreigner resides, and requires the applicant to meet the general eligibility criteria for temporary residence such as a valid passport, evidence of means for subsistence, a registered address, and health insurance.

Processing is governed by statutory decision rules, with the competent authority deciding within the legal deadline. Temporary residence is renewable if the basis and general conditions remain satisfied, and government guidance indicates permanent residence is generally possible after several years of uninterrupted and actual residence.

As with similar regimes in the region, this is not a branded golden visa with published minimum investment thresholds. The legal trigger is owning an eligible residential property you actually live in, plus meeting the standard documentation and eligibility requirements.