AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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
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.