Europe
Serbia tax rates 2026
An EU candidate country with a 10% flat salary tax, an annual surtax that can reach 15%, a 15% corporate tax, and relief for skilled workers moving in.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 15%Salary is taxed at a flat 10%. An annual complementary tax adds up to 10-15% for high earners. |
|---|---|
| Corporate income | 15% |
| Capital gains | 15% |
| VAT / PDV | 20% |
| Dividends (WHT) | 15% |
| Interest (WHT) | 15% |
| Royalties (WHT) | 20% |
| Social security (employee) | 19.9% |
| Social security (employer) | 15.15% |
| Wealth tax | None |
| Inheritance / estate | 2.5% (1.5% for siblings). Direct line heirs are exempt. |
| Property tax | An annual property tax of up to 0.4%. |
| Other | Withholding tax of 20-25% on payments made to non-cooperative or low-tax jurisdictions. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
A special regime for new arrivals
Paušalac (flat-rate entrepreneur): tax on an imputed base rather than actual revenue; limits RSD 6m per calendar year and RSD 8m rolling 365 days; tax base growth capped at 10% a year through end-2027
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to Serbia
The residency and citizenship routes that lead here, weighed against the tax picture above.