Europe
Serbia
Serbia applies a 10% flat personal income tax on salary, with progressive surcharges on high incomes. Corporate tax is 15%.
Personal income tax
10% + surtax
Top marginal rate / range
Corporate tax
15%
Standard rate
VAT / Sales tax
20%
Standard indirect tax
At a glance
- Tax yearCalendar year
- FilingMay 15
- SurtaxOn high annual income
Official Tax Authority
Poreska uprava
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Serbia's official tax authority (linked above) or a qualified tax professional before making any decision.