Europe
Serbia: tax at a glance
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
Ways to relocate to Serbia
The residency and citizenship routes that lead here, weighed against the tax picture above.
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
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.