Another important factor is the grant of an exemption or tax at a reduced rate on certain receipts such as interest, royalties, dividends, capital gains and others that are connected with a transaction carried out between parties associated with the double taxation prevention treaty.
| No. | Country | Subject of a treaty | Reference to the Official Gazette of | Tax rate on revenues related to author's royalties (%) | Tax rate on revenues related to interest (%) | Participation of the owner in total equity of a company | Tax rate on revenues related to dividends (%) |
| 1 | Albania | income, revenue from the property | Serbia & Montenegro 11/05 | 10% | 10% | up to 25% | 15% |
| 25 % and over | 5% | ||||||
| 2 | Belgium | income, revenue from the property | SFR Yugoslavia 11/81 | 10% | 15% | up to 25% | 15% |
| 25 % and over | 10% | ||||||
| 3 | Belarus | income, revenue from the property | FR Yugoslavia 5/98 | 10% | 8% | up to 25% | 15% |
| 25 % and over | 5% | ||||||
| 4 | Bosnia and Herzegovina | income, revenue from the property | Serbia & Montenegro 18/04 | 10% | 10% | up to 25% | 10% |
| 25 % and over | 5% | ||||||
| 5 | Bulgaria | income, revenue from the property | FR Yugoslavia 1/99 | 10% | 10% | up to 25% | 15% |
| 25 % and over | 5% | ||||||
| 6 | Czech Republic | income, revenue from the property | Serbia & Montenegro 3/05 | 5% | 10% | any participation | 10% |
| 7 | Denmark | income, revenue from the property | SFR Yugoslavia 15/81 | 10% | 0% | up to 25% | 15% |
| 25 % and over | 5% | ||||||
| 8 | Egypt | income | Serbia & Montenegro 14/05 | 15% | 15% | up to 25 % | 15% |
| 25 % and over | 5% | ||||||
| 9 | Finland | income, revenue from the property | SFR Yugoslavia 8/87 | 10% | 0% | up to 25 % | 15% |
| 25 % and over | 5% | ||||||
| 10 | France | income | SFR Yugoslavia 28/75 | 0% | 0% | up to 25 % | 15% |
| 25 % and over | 5% | ||||||
| 11 | Greece | International transport related revenues only | SFR Yugoslavia 02/98 | - | - | 25 % and over | 5% |
| 12 | Netherlands | income, revenue from the property | SFR Yugoslavia 12/82 | 10% | 0% | up to 25 % | 15% |
| 25 % and over | 5% | ||||||
| 13 | Croatia | income, revenue from the property | Serbia & Montenegro 6/04 | 10% | 10% | up to 25 % | 10% |
| 25 % and over | 5% | ||||||
| 14 | Italy | income, revenue from the property | SFR Yugoslavia 2/83 | 10% | 10% | any participation | 10% |
| 15 | China | income, revenue from the property | FR Yugoslavia 2/97 | 10% | 10% | any participation | 5% |
| 16 | Cyprus | income, revenue from the property | SFR Yugoslavia 2/86 | 10% | 10% | any participation | 10% |
| 17 | Republic of Korea | income, revenue from the property | FR Yugoslavia 1/01 | 10% | 10% | any participation | 10% |
| 18 | Kuwait | income, revenue from the property | FR Yugoslavia 4/03 | 10% | 10% | up to 25 % | 10% |
| 25 % and over | 5% | ||||||
| 19 | Letonia | income, revenue from the property | Serbia & Montenegro 3/06 | 10% | 10% | up to 25 % | 10% |
| 25 % and over | 5% | ||||||
| 20 | Hungary | income, revenue from the property | FR Yugoslavia 10/01 | 10% | 10% | up to 25 % | 15% |
| 25 % and over | 5% | ||||||
| 21 | Macedonia (FYR) | income, revenue from the property | FR Yugoslavia 5/96 | 10% | 10% | up to 25 % | 15% |
| 25 % and over | 5% | ||||||
| 22 | Malesia | income | SFR Yugoslavia 15/90 | 10% | 10% | any participation | 0% |
| 23 | Malta | income | Montenegro 02/09 | 5% | 10% | up to 25 % | 5% |
| 25 % and over | 10% | ||||||
| 24 | Moldavia | income, revenue from the property | Serbia & Montenegro 3/06 | 10% | 10% | up to 25 % | 15% |
| 25 % and over | 5% | ||||||
| 25 | Germany | income, revenue from the property | SFR Yugoslavia 12/88 | 10% | 0% | any participation | 15% |
| 26 | Norway | income, revenue from the property | SFR Yugoslavia 9/85 | 10% | 0% | any participation | 15% |
| 27 | Poland | income, revenue from the property | FR Yugoslavia 2/98 | 10% | 10% | up to 25 % | 15% |
| 25 % and over | 5% | ||||||
| 28 | Romania | income, revenue from the property | FR Yugoslavia 4/96 | 10% | 10% | any participation | 10% |
| 29 | Russian Federation | income, revenue from the property | FR Yugoslavia 3/95 | 10% | 10% | up to 25 % | 15% |
| 25 % and over | 5% | ||||||
| 30 | Slovakia | income, revenue from the property | FR Yugoslavia 4/01 | 10% | 10% | up to 25 % | 15% |
| 25 % and over | 5% | ||||||
| 31 | Slovenia | income, revenue from the property | Serbia & Montenegro 7/03 | 10% | 10% | up to 25 % | 10% |
| 25 % and over | 5% | ||||||
| 32 | Sri Lanka | income, revenue from the property | SFR Yugoslavia 4/86 | 10% | 10% | any participation | 12.5% |
| 33 | Switzerland | income, revenue from the property | Serbia & Montenegro 11/05 | 10% | 10% | up to 20 % | 15% |
| 20 % and over | 5% | ||||||
| 34 | Sweden | income, revenue from the property | SFR Yugoslavia 7/81 | 0% | 0% | up to 25 % | 15% |
| 25 % and over | 5% | ||||||
| 35 | Turkey | income, revenue from the property | Serbia & Montenegro 3/06 | 10% | 10% | up to 25 % | 15% |
| 25 % and over | 5% | ||||||
| 36 | Ukraine | income, revenue from the property | FR Yugoslavia 4/01 | 10% | 10% | up to 25 % | 10% |
| 25 % and over | 5% | ||||||
| 37 | Great Britain | income | SFR Yugoslavia 7/82 | 10% | 10% | up to 25 % | 15% |
| 25 % and over | 5% | ||||||
| 38 | Ireland | income | Montenegro 9/11 | 5% | 10% | up to 10% | 10% |
| 10 % and over | 5% | ||||||
| 39 | Serbia | income | Montenegro 16/11 | 5% | 10% | any participation | 10% |
| 40 | UAE | income, revenue from the property | Montenegro 9/12 | 5% | 10% | 5 % and over | 5% |
| up to 5% | 10% | ||||||
| 41 | Azerbaijan | income | Montenegro 8/13 | 10% | 10% | any participation | 10% |
| 42 | Iran | income, revenue from the property | Serbia & Montenegro 6/05 | 10% | 10% | any participation | 10% |
