Starting a Company: US LLC vs Serbia DOO Compared
A side-by-side comparison of forming an LLC in the US versus a DOO in Serbia. Costs, taxes, timeline, and requirements.
Choosing where to incorporate your business is one of the first and most consequential decisions you will make as an international founder. The US and Serbia offer distinctly different advantages depending on your situation.
A US LLC (Limited Liability Company) provides access to the world largest market, acceptance by global payment processors, and credibility with international clients. Formation costs range from $100-500 depending on the state. Wyoming, Delaware, and Florida are the most popular choices for non-residents.
A Serbian DOO (Drustvo sa ogranicenom odgovornoscu) offers a 15% flat corporate tax rate — among the lowest in Europe — with an effective rate as low as 3% for IP-derived income through the IP Box regime. Minimum capital is just 1 EUR. Formation takes 5-7 business days.
For non-residents, Serbia offers an additional advantage: forming a DOO and appointing yourself as director creates a pathway to temporary residence. After 3 years of temporary residence, you become eligible for permanent residency.
The tax comparison favors Serbia for most small businesses: 15% corporate tax versus 21% in the US (federal only, before state taxes). However, the US offers greater access to payment infrastructure — Stripe, PayPal, and most payment processors work seamlessly with US entities.
Many founders choose to have both: a US LLC for payment processing and market access, and a Serbian DOO for operations, accounting, and residence. WarmShell supports both structures under a single account.