π·πΈ Serbia
RS / SRB #111
Nomad Score
63.0
Cities
11
Region
Central European Free Trade Agreement,
Balkans,
Slavic Countries,
Danube Region,
Europe,
Europe,
Southeast Europe
Currency
RSD
π·πΈ SERBIA TAX PROFILE
Data year: 2025
Tax System
Worldwide
Flat 10% PIT on employment. Separate rates for other income types.
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%.
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
π INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| RSD 0 | and above | 10.0% | -- |
π 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%
CFC rules for >50% held entities with effective tax <15%
π
FILING INFORMATION
Fiscal Year
01-01 β 12-31
Filing Deadline
May 15
π SOURCES
-
PwC Serbia Tax Summary
(accessed Mar 23, 2026)
PIT, CIT, PDV, social security
π RELATED
π§ CONTINUE EXPLORING SERBIA