Private limited company
Društvo sa ograničenom odgovornošću d.o.o.Serbia
What it takes to form, own and run a private limited company in Serbia, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Owners' liability
Limited to what the owners put in
Officialras.gov.rsRead 10 Oct 2026
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Društvo s ograničenom odgovornošću je društvo u kome jedan ili više članova društva imaju udele u osnovnom kapitalu društva, s tim da članovi društva ne odgovaraju za obaveze društva osim u slučajevima predviđenim članom 18. i članom 548. ovog zakona.
Owners
At least 1 · a company may be one
Officialras.gov.rsRead 10 Oct 2026
Quote
Osnivački akt je konstitutivni akt društva koji ima formu odluke o osnivanju ako društvo osniva jedno lice ili ugovora o osnivanju ako društvo osniva više lica.
Directors
At least 1 · a company may be one
Officialras.gov.rsRead 10 Oct 2026
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Društvo ima jednog ili više direktora koji su zakonski zastupnici društva.
Minimum capital
RSD 100
Officialapr.gov.rsRead 10 Oct 2026
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Minimalni upisani osnovni kapital (novčani ili nenovčani) iznosi najmanje 100 dinara
Formation fee
RSD 8,000
Officialapr.gov.rsRead 10 Oct 2026
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(privrednog društva, javnog preduzeća, zadruge, zadružnog saveza, ogranka stranog privrednog društva i predstavništva stranog privrednog društva), sa registracijom dokumenata koji se registruju u skladu sa zakonom iznosi ukupno 8.000,00 dinara
Tax on profit
Flat · 15%2 special regimes may apply
Notary needed: NoResident director needed: NoFormed online: Yes
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Not required
- Paying up the capital
- Contributions need only be subscribed at founding; the founding act sets the payment deadline, at most five years from the founding act.
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Rok za uplatu ne može biti duži od pet godina i računa se od dana donošenja osnivačkog akta.
Own it
Who may own and run it
- Directors
- At least 1 · a company may be one
Quote
Društvo ima jednog ili više direktora koji su zakonski zastupnici društva.
- Shareholders
- At least 1 · a company may be one
Quote
Osnivački akt je konstitutivni akt društva koji ima formu odluke o osnivanju ako društvo osniva jedno lice ili ugovora o osnivanju ako društvo osniva više lica.
- Members
- At least 1 · one person may form it alone
Quote
Osnivački akt je konstitutivni akt društva koji ima formu odluke o osnivanju ako društvo osniva jedno lice ili ugovora o osnivanju ako društvo osniva više lica.
- A local company secretary
- Not required
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1) skupština; 2) jedan ili više direktora;
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not in our records
- Accounts on the public record
- Yes
Quote
Правна лица, односно предузетници дужни су да редовне годишње финансијске извештаје за извештајну годину доставе Агенцији, ради јавног објављивања
- Audit for a small company
- Not required
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Ревизија финансијских извештаја правних лица и других субјеката који нису наведени у ст. 1. и 2. овог члана јесте добровољна ревизија.
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
- Pay in or contribute the subscribed capital by the deadline set in the founding act
- 60 months after incorporation
Counted from the date of the founding act, which the page says is the start of the five years; registration follows it by days.
What is public
- Directors
- Public
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dostupna svim zainteresovanim licima, bez potrebe da dokazuju svoj pravni interes
- Shareholders
- Public
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dostupna svim zainteresovanim licima, bez potrebe da dokazuju svoj pravni interes
- Beneficial owners
- Public
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dostupna svim zainteresovanim licima, bez potrebe da dokazuju svoj pravni interes
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 15%+2 regimes
Corporate income tax of 15% on the company as a taxpayer.
Quote
Стопа пореза на добит правних лица износи 15%.
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
Special regimes that may apply
- Изузимање квалификованог прихода из пореске основице ip box · 80% exempt
Taxpayers holding a copyright or related right, on consideration for the exploitation of a deposited copyright work or related-right subject matter — excluding consideration for outright transfer of the right Закон о порезу на добит правних лица, члан 25б - Изузимање прихода од дивиденди резидентног обвезника holding · 100% exempt
Resident taxpayers receiving dividends and profit shares, including a члан 35 dividend, from another resident taxpayer Закон о порезу на добит правних лица, члан 25
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Serbia
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Deletion of the business entity from the register
Quote
Naknada za brisanje privrednog subjekta iznosi 4.000,00 dinara.
- Statutory fee
- RSD 4,000
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Naknada za brisanje privrednog subjekta iznosi 4.000,00 dinara.
Every business in Serbia
VAT
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for Serbia.
Payment and banking services
1 service names Serbia on its own list: Paysera. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Društvo sa ograničenom odgovornošću (d.o.o.)
- ISO 20275 code
- KIU5Secondary GLEIF, Entity Legal Forms code list