🇷🇸 Serbia vs 🇵🇷 Puerto Rico
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇷🇸 Serbia | 🇵🇷 Puerto Rico |
|---|---|---|
| Tax System | Flat Tax | Act 60 Incentives |
| Income Tax (Foreign) | 10-15% | 0% (export services) |
| Capital Gains Tax | 15% | 0% (post-move gains) |
| Corporate Tax | 15% | 4% (export services) |
| Residency Requirement | Easy temporary residency | US citizens only |
| Minimum Stay | 183 days | 183 days |
| Cost of Living | Very Low ($900-1,700/mo) | Moderate ($2,500-4,000/mo) |
🇷🇸 Serbia
Highlights
- ✅Low flat taxes
- ✅Easy residency
- ✅Very low cost of living
- ✅Friendly people
- ✅Growing startup scene
Considerations
- ⚠️Not EU (yet)
- ⚠️Visa-free limited
- ⚠️Some bureaucracy
Best For
- 👤Balkan base
- 👤Budget-conscious
- 👤EU aspirants
🇵🇷 Puerto Rico
Highlights
- ✅US territory - no FEIE needed
- ✅Act 60 tax incentives
- ✅Zero capital gains post-move
- ✅4% corporate tax
- ✅Beach lifestyle
Considerations
- ⚠️Only for US citizens
- ⚠️Must meet presence tests
- ⚠️Hurricane risk
Best For
- 👤US citizens
- 👤Crypto investors
- 👤Export service businesses
Which Should You Choose?
Choose Serbia if: You prioritize low flat taxes and easy residency. Ideal for balkan base, budget-conscious, eu aspirants.
Choose Puerto Rico if: You prioritize us territory - no feie needed and act 60 tax incentives. Ideal for us citizens, crypto investors, export service businesses.
Not Sure Which is Right for You?
Take our free eligibility assessment to see which tax residency program fits your situation.