Nikolina Dubroja • June 18, 2026
R&D Tax Incentives – The Hidden Strength of the Domestic Economy
The field of Research and Development (R&D) is no longer reserved only for large technology companies; today, it represents an important driver of growth and competitiveness in modern business. Although they are often unaware of it, many companies already carry out activities in their daily operations that may qualify as R&D, yet they fail to recognize them and fully leverage their potential.
Many countries around the world have recognized the importance of R&D and actively encourage companies to invest in innovation through various tax and financial mechanisms. In the Republic of Serbia, tax incentives in this area have been in force since 2022. However, in practice, R&D still remains an abstract and complex concept for many, often perceived as something accessible only to a narrow group. As a result, a significant number of companies do not utilize the available incentives, even though in many cases they already meet the required conditions.
In such an environment, understanding the legal and tax framework governing investments in research and development is not merely a matter of regulatory compliance, it becomes a key strategic issue, both for cost optimization and for long-term market positioning.
A detailed overview of the legal and tax framework for R&D incentives in the Republic of Serbia is available at the following link: