World Tax Rates

Serbia Tax Rates 2026

Current Serbian tax rates for individuals and businesses, including personal income tax, corporate income tax, capital gains, withholding tax, VAT, social-security contributions, tax residence and annual filing requirements.

Updated: 3 September 2026. Tax treatment can vary according to income type, taxpayer status, applicable exemptions and double-tax treaties.

10%Salary income tax

15%Corporate income tax

15%Individual capital gains tax

15%Capital income tax

20%Standard VAT rate

10%Reduced VAT rate

Serbia personal income tax

Serbia taxes different categories of personal income under separate rules rather than through a single universal rate. Under the Personal Income Tax Law, the tax rate on employment income is generally 10%. Income from self-employment is also generally taxed at 10%, subject to the relevant taxable-base rules, deductions and available special regimes.

Income category	General rate	Important point
Employment income	10%	Applied to the taxable salary base after the applicable non-taxable amount and other statutory rules.
Self-employment income	10%	Tax base depends on the applicable accounting, self-assessment or lump-sum regime.
Income from capital	15%	Includes taxable capital income such as dividends and certain interest, subject to exemptions.
Income from real estate	20%	Applied to the taxable income determined under the Personal Income Tax Law.
Capital gains of individuals	15%	Applies to taxable gains determined under the law; exemptions may be available.

Annual personal income tax

In addition to tax charged on individual categories of income, Serbia imposes annual personal income tax on qualifying individuals whose annual taxable income exceeds the statutory threshold.

The annual tax rates are 10% on the taxable amount up to six times the average annual salary and 15% on the portion above six times the average annual salary, after applying the statutory calculation and personal deductions.

For income earned in 2025, the Serbian Tax Administration announced that persons with relevant income exceeding RSD 5,439,096 were required to review and submit the pre-filled PP GPDG return and pay the tax by 15 May 2026. The threshold is year-specific and should be checked annually.

Serbia tax residence

A Serbian tax resident is generally taxable on income earned in Serbia and abroad. An individual is considered resident where the person has a residence or centre of business and vital interests in Serbia, or stays in Serbia for 183 or more days during a 12-month period that begins or ends in the relevant tax year.

A non-resident individual is generally subject to Serbian personal income tax on Serbian-source income. Where two countries could treat the same person as resident, an applicable double-tax treaty should also be considered.

Serbia corporate income tax

The Serbian corporate income-tax rate is a proportional and uniform 15%. Resident companies are generally taxed under the Serbian Corporate Income Tax Law on taxable profit determined from their accounting result with the adjustments prescribed by tax law.

Companies may qualify for specific deductions, exemptions, tax incentives or credits depending on their activities and facts. Corporate capital gains are generally included in the corporate income-tax framework rather than being subject to a separate headline company capital-gains rate.

Capital income and capital gains

For individuals, taxable yield on capital is generally taxed at 15%. The Personal Income Tax Law also provides a 15% rate for taxable capital gains.

Capital-gain exemptions can apply in specific circumstances. For example, the law provides relief connected with reinvestment of proceeds from certain real-estate disposals in resolving a housing need, and special relief can apply to qualifying reinvestment of proceeds from digital assets.

Serbia withholding tax for non-resident companies

Unless a double-tax treaty provides otherwise, Serbian corporate income-tax law generally imposes 20% withholding tax on specified Serbian-source payments made by a resident legal entity to a non-resident legal entity.

Payment to non-resident legal entity	Domestic rate
Dividends and profit shares	20%
Royalties	20%
Interest	20%
Specified lease/sublease income	20%
Certain market research, accounting, audit, legal and business-consulting services	20%

Treaty relief can reduce domestic withholding rates where the relevant double-tax treaty applies and its conditions, including residence and beneficial-ownership requirements where applicable, are satisfied.

Serbia VAT rates

Serbia applies a general VAT rate of 20% and a special reduced VAT rate of 10% to qualifying goods and services specified by law.

VAT category	Rate
General VAT rate	20%
Special reduced VAT rate	10%

Mandatory social-security contributions are separate from personal income tax. Current contribution rates include 24% for pension and disability insurance and 10.3% for health insurance, with allocation between employee and employer depending on the applicable employment or self-employment situation.

For ordinary employment, Serbian Tax Administration guidance states that pension and disability contributions are allocated at 14% to the employee and 10% to the employer; health insurance is generally 5.15% for the employee and 5.15% for the employer; unemployment insurance is generally 0.75% at the employee's expense. Contribution bases and minimum/maximum bases are adjusted under applicable rules.

Tax returns, reporting and payment

Serbian tax filing deadlines depend on the tax and taxpayer category. Employers generally submit the prescribed PPP-PD withholding return before payment of salary or other income subject to payroll withholding. Corporate, VAT, self-employment and non-resident withholding obligations have their own filing and payment schedules.

Annual personal income tax is administered electronically. For 2025 income, pre-filled annual returns were made available on the Tax Administration's eTax portal and the filing and payment deadline was 15 May 2026. Taxpayers should use the current Serbian Tax Administration tax calendar for subsequent periods rather than relying on historical deadlines.

Official Serbia tax resources

Use these Serbian government sources for current legislation, filing guidance and administrative updates:

Disclaimer: This page provides a general overview only and is not tax or legal advice. The applicable tax can change according to taxpayer status, taxable base, exemptions, treaty relief, contribution ceilings and later legislative amendments.