Tax reliefs for startups

The year 2021 was the most successful ever for the Serbian startup ecosystem, with local startups attracting over €120 million in investments and the Serbian tech sector exceeding $1.7 billion in export revenue in 2021.

The Government’s ‘’Strategy for the Startup Ecosystem Development of the Republic of Serbia for the period from 2021 to 2025’’ aims to accelerate the development of the startup ecosystem and encourage innovation even more.

The Law on Corporate Income Tax (LCIT) and the Law on Personal Income Tax as starting points introduced several benefits for startups and investors. Both tax laws refer to the very definitions provided under the Innovation Law in terms of the meaning of a startup, spinoff, innovation activity, etc.

This article authored by JPM’s Partner Aleksandar Popović and Senior Associate Miloš Maksimović is providing comprehensive insights into the instruments and tax reliefs and incentives.


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