Top income tax
10.0%
Worldwide system
Corporate tax
15.0%
PDV
20.0%
standard rate
Tax residency
183 days
60 tax treaties
Serbia tax profile
Data year: 2025
- Tax system
- Worldwide Flat 10% PIT on employment. Separate rates for other income types.
- Top PIT rate
- 10.0%
- Corporate tax rate
- 15.0%
- PDV
- 20.0%
- Capital gains tax
- 15.0% 15% flat on capital gains. IP income taxed at 20%. Dividends 15%.
- Social security (employee)
- 19.9%
- Social security (employer)
- 16.2%
- Dividend withholding
- 15.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 20.0%
- Inheritance tax
- 2.5%
- Treaty count
- 60
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| RSD 0 | and above | 10.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if domicile or centre of business/vital interests in Serbia, or present 183+ days
- Exit tax
- No
- CFC rules
- Yes CFC rules for >50% held entities with effective tax <15%
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- May 15
Sources
- PwC Serbia Tax Summary (accessed Mar 23, 2026) PIT, CIT, PDV, social security