In today's world, business operations are continuously evolving. Those who are ready to adapt and embrace change have the greatest potential for success. In this modern era, individuals with a clear vision thrive. We envision Serbia as a country of boundless opportunities for all its citizens. Together, we not only work to create these opportunities but also ensure that we are equipped to fully capitalise on them.
Who pays corporate profit tax?
Corporate profit tax is paid by any legal entity established with the aim of conducting business for profit generation. Taxpayers include companies, enterprises and other legal entities engaged in profit-making activities.
A cooperative that generates revenue by selling products or providing services for a fee is also subject to this tax.
Additionally, a legal entity that was not originally established for profit-making purposes but generates income by selling products or offering services for a fee is considered a taxpayer under the Corporate Profit Tax Law.