A Serbian working in Dubai is a Serbian tax resident if they still have a domicile (prebivalište) or their center of business and life interests in Serbia, however few days they spend there. The Serbia to UAE treaty offers no way out: it treats an individual as a UAE resident only if they are domiciled in the UAE and are a UAE national. And its relief method is a credit for foreign tax paid, which is worth nothing when the UAE charges none. A Serbian resident’s UAE salary is therefore taxable in Serbia at 10%, and the Personal Income Tax Law makes the employee calculate and pay that tax themselves.
This guide is for Serbian citizens living and working in the UAE. It covers the residence test in the Personal Income Tax Law, why the treaty does not help expatriates, the self-assessment duty on foreign salary, the annual income tax and its 15 May deadline, and the order to deal with it.
The UAE side is simple. The UAE does not tax employment income, as our guide to what a tax-free salary really means explains, so every question here is about Serbia.
Who Is a Serbian Tax Resident
Article 7 of the Personal Income Tax Law (Zakon o porezu na dohodak građana) makes a resident liable for income earned in Serbia and in any other country. An individual is resident if either test is met:
| Test | What the law says | What it means for you in Dubai |
|---|---|---|
| Article 7(2)(1) | A domicile (prebivalište) or a center of business and life interests in Serbia | A registered domicile alone is enough, with no day count |
| Article 7(2)(2) | 183 days or more in Serbia, continuously or with breaks, in a twelve-month period beginning or ending in the tax year | Any part of a day counts as a full day, except time in transit |
The two tests are joined by “or”. A Serbian who spends 20 days a year in Belgrade but has kept a registered domicile there passes the first test and is resident.
The year you leave
Article 7 also covers the departure year. A person who is not resident in the year after the year in which they finally left Serbia is not treated as resident for the part of the departure year after the day they left, provided they cannot be treated as resident under the domicile or center of interests test in that period. In practice, a split year is available only if the domicile and the center of interests have gone too.
Why the Treaty Does Not Help
Serbia’s parliament ratified the Serbia to UAE treaty on avoiding double taxation on income by a law published in the Official Gazette of the Republic of Serbia, International Treaties, no. 3/2013. The treaty text contains two provisions that decide the outcome for an expatriate.
| Article | What it says | Why it matters to you |
|---|---|---|
| 4(1)(2) | A UAE resident is an individual who has a domicile in the UAE and is a UAE national | A Serbian citizen cannot be a UAE resident for the treaty |
| 4(3) | Tie-breaker: permanent home, center of vital interests, habitual abode, nationality, mutual agreement | Never engages, because you are not resident in both states |
| 15(1) | Salary for work done in the other state may be taxed there | The UAE may tax it, but does not |
| 23(1) | The residence state allows a deduction equal to the income tax paid in the other state | A credit method: no UAE tax paid means nothing to deduct |
Article 12 of the Personal Income Tax Law gives the same answer domestically: a resident gets a tax credit for income tax paid in the other country, capped at the Serbian tax on that income. With no UAE tax, the credit is zero.
Some countries’ treaties with the UAE exempt UAE salary outright, including Hungary’s. Serbia’s does not. Its residence article works the same way as the one in Spain’s treaty, covered in our guide for Spaniards in the UAE.
What a Serbian Resident Owes on UAE Salary
The 10% salary tax, self-assessed
Article 16 of the Personal Income Tax Law taxes salary at 10%. Normally the employer withholds it. A UAE employer does not, so Article 100a applies: a taxpayer who earns salary and other income in or from another country must calculate and pay the withholding tax themselves if the payer does not. The tax is assessed on the income actually received.
The annual income tax on top
Under Article 87, residents whose total income in the calendar year exceeds three times the average annual salary paid in Serbia also pay annual income tax (godišnji porez na dohodak građana) on income from Serbia and abroad. The average salary figure comes from the national statistics office for that year.
- Personal deductions (Article 88): 40% of the average annual salary for the taxpayer and 15% for each dependent family member, capped at 50% of the income being taxed.
- Rates (Article 89): 10% on the amount up to six times the average annual salary, and 15% on the amount above that.
- Filing (Article 92): the return is due by 15 May of the following year. The Tax Administration places a pre-filled return on its portal by 1 April; taxpayers must correct it where data is missing or wrong. If you file nothing, the Tax Administration files the return for you.
A UAE salary does not appear in official Serbian records, so the pre-filled return will be incomplete. That is why the self-assessment duty under Article 100a matters: the burden of reporting is on you.
Ending Serbian Residence
Because the domicile test works on its own, the only way out for a Serbian living full time in Dubai is to have neither a domicile nor a center of business and life interests in Serbia, and to stay under 183 days. In practice that means looking at:
- whether your domicile is still registered in Serbia;
- where your spouse and children live;
- where your property, bank accounts and business interests are.
Every item that stays in Serbia pulls toward Serbian residence. A UAE tax residency certificate cannot settle the question, because the treaty never treats a Serbian citizen as a UAE resident. It remains useful evidence of where you actually live; see our UAE tax residency certificate guide.
The Order to Do This In
- Check your domicile registration. A registered domicile in Serbia makes you resident whatever your day count.
- Map your center of interests: family, home, property, accounts and businesses.
- If you are resident, self-assess the 10% salary tax on your UAE pay under Article 100a.
- Check whether your total income exceeds three times the average annual salary. If it does, file the annual income tax return by 15 May, correcting the pre-filled version.
- Keep evidence of the date you left and of the end of your domicile, if you are claiming a split year.
- Get professional advice before you rely on non-residence, especially if your family stays in Serbia.
For moving money home, see our guide to sending money from the UAE.
What We Could Not Verify
- The deadline for self-assessing tax on foreign salary. It is set by the Law on Tax Procedure and Tax Administration, not the Personal Income Tax Law, and we did not read it. Confirm the deadline and the return form with the Tax Administration.
- Mandatory social insurance contributions on salary from a foreign employer for Serbian residents. They are governed by separate law and are not covered here.
- The treaty’s signing and entry-into-force dates. Secondary sources say it has been applied since 1 August 2013; we did not read the notice of entry into force, because the official gazette portal was unreachable.
- How a domicile is deregistered under the Law on Permanent and Temporary Residence, and whether registering a stay abroad affects tax residence.
Frequently Asked Questions
Am I a Serbian tax resident if I live in Dubai?
Yes, if you still have a domicile or your center of business and life interests in Serbia, or spend 183 days or more there in a twelve-month period. The domicile test alone is enough.
Does the Serbia to UAE tax treaty make me a UAE resident?
No. Article 4(1)(2) treats an individual as a UAE resident only if they have a domicile in the UAE and are a UAE national. A Serbian citizen does not qualify.
Do I pay Serbian tax on my UAE salary?
If you are a Serbian resident, yes. Salary is taxed at 10% under Article 16 of the Personal Income Tax Law. The treaty’s credit method gives no relief because no UAE tax is paid.
Who pays the tax if my employer is in the UAE?
You do. Under Article 100a, a taxpayer who earns salary from another country must calculate and pay the tax themselves if the payer does not withhold it.
What is the Serbian annual income tax?
A tax on residents whose total yearly income exceeds three times the average annual salary in Serbia. After personal deductions, it is charged at 10% up to six times the average annual salary and 15% above that.
When is the Serbian annual tax return due?
By 15 May of the following year, under Article 92. The Tax Administration posts a pre-filled return by 1 April, which you must correct if data is missing.
Can I stop being a Serbian tax resident?
Yes, but only if you have neither a domicile nor a center of business and life interests in Serbia and spend fewer than 183 days there. Article 7 then allows a split year from the day you finally left.
Does a UAE tax residency certificate help?
Not under the treaty, which treats only UAE nationals as UAE residents. It remains useful evidence of where you live when showing that your center of interests has moved.
Official Sources
- Personal Income Tax Law (Articles 7, 12, 16, 87 to 89, 92, 100a) (Serbian)
- Law ratifying the Serbia to UAE treaty on the avoidance of double taxation, Official Gazette International Treaties 3/2013 (Serbian)
- Text of the Serbia to UAE treaty (Articles 4, 15 and 23) (Serbian)
- Tax Administration of Serbia, Double taxation treaties (Serbian)
Information current as of September 2026. Verify with official authorities before proceeding.
This guide is for informational purposes only and is not tax advice. Serbian and UAE regulations are subject to change. Always verify current requirements with the relevant official authority, or a licensed tax adviser, before proceeding with any filing or transaction.
