- Brackets updated
migrated from the production database; research reasoning not recorded.
Top income tax
10.0%
effective 15.0%
Corporate tax
15.0%
PDV
20.0%
standard rate
Tax residency
183 days
64 tax treaties
Serbia tax profile
Data year: 2026
- Tax system
- Worldwide Worldwide taxation for residents. Employment income is taxed at a flat 10% on gross salary above the monthly non-taxable amount (RSD 34,221 in 2026). Self-employment and other schedular income types use separate flat rates (mostly 10–20%). High earners may owe supplementary annual PIT on net worldwide income above three times the national average annual wage (10% on the band up to six times the average, 15% above that).
- Top PIT rate
- 10.0% (eff. 15.0%)
- Corporate tax rate
- 15.0%
- PDV
- 20.0%
- Capital gains tax
- 15.0% 15% on capital gains for residents (20% for non-residents on Serbian-source gains). Investment income (dividends, interest) 15%. Royalties, rental and most other income 20%.
- Social security (employee)
- 19.9%
- Social security (employer)
- 15.2%
- Social security cap (annual)
- RSD 8,793,840
- Dividend withholding
- 15.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 20.0%
- Inheritance tax
- 2.5%
- Treaty count
- 64
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| RSD 0 | and above | 10.0% |
Social security
| Bracket min | Bracket max | Rate |
|---|---|---|
| RSD 0 | RSD 8,793,840 | 19.9% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if domicile or centre of business and vital interests is in Serbia, if present 183 or more days in any 12-month period beginning or ending in the tax year, or if posted abroad for a Serbian diplomatic mission. Treaty tie-breakers apply where a DTT exists.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- May 15
Sources
- PwC Serbia Tax Summary (accessed Oct 9, 2026) PIT schedules, supplementary annual tax, CIT, PDV, WHT, social security, residency, no CFC
- Poreska uprava — godišnji porez na dohodak građana (2025 income) (accessed Oct 9, 2026) Supplementary annual PIT thresholds and 10%/15% rates; filing and payment by 15 May
- KPMG Serbia DTT network (accessed Oct 9, 2026) 64 double taxation treaties effective 1 January 2025