{"country":"serbia","countryName":"Serbia","year":"2026","yearLabel":"2026","isCurrent":true,"region":null,"currency":"RSD","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","status":"verified","underReview":[],"dataVerified":true,"sections":[{"id":"income-tax","title":"Salary tax (porez na zarade)","group":"income-tax","kind":"bands","rows":[{"label":"Non-taxable amount (neoporezivi iznos), full-time employee","from":0,"to":34221,"rate":0},{"label":"Salary above the non-taxable amount","from":34221,"to":null,"rate":0.1}],"source":{"title":"Poreska uprava: Закон о порезу на доходак грађана, consolidated to 80/26 (PDF of 18 September 2026), arts. 15a and 16","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9941/zakon-o-porezu-na-dohodak-gradjana.html","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Gross monthly salary of a full-time employee (withheld by the employer)","note":"One flat rate of 10% on the salary above the monthly non-taxable amount of RSD 34,221 in 2026 (RSD 37,369 from 1 January 2027); part-time workers get a proportional amount. Higher incomes also pay the annual income tax, which is assessed per individual with a deduction for each dependent family member."},{"id":"annual-income-tax","title":"Annual personal income tax (godišnji porez na dohodak građana)","group":"income-tax","kind":"values","rows":[{"label":"Threshold: annual net income above this many average annual salaries","value":3,"unit":"number","note":"the threshold itself is deducted from the taxable income"},{"label":"Rate on the taxable income up to six average annual salaries","value":0.1,"unit":"rate"},{"label":"Rate on the taxable income above six average annual salaries","value":0.15,"unit":"rate"},{"label":"Average annual salaries at which the higher rate starts","value":6,"unit":"number"},{"label":"Personal deduction for the taxpayer, share of the average annual salary","value":0.4,"unit":"rate"},{"label":"Deduction per dependent family member, share of the average annual salary","value":0.15,"unit":"rate"},{"label":"Cap on all personal deductions, share of the taxable income","value":0.5,"unit":"rate"},{"label":"Taxpayers under 40 on 31 December: extra reduction of wages and self-employment income, in average annual salaries","value":3,"unit":"number"},{"label":"Threshold for 2025 income (three average annual salaries)","value":5439096,"unit":"money","source":{"title":"Poreska uprava: Рок за подношење пријаве и плаћање годишњег пореза на доходак грађана истиче 15. маја (5 May 2026)","url":"https://www.purs.gov.rs/odnosi-s-javnoscu/novosti/4608558/rok-za-podnosenje-prijave-i-placanje-godisnjeg-poreza-na-dohodak-gradjana-istice-15-maja.html","retrievedAt":"2026-11-12","effectiveFrom":"2025-01-01","effectiveTo":"2025-12-31"}},{"label":"Filing deadline for 2025 income","value":"2026-05-15: form PP GPDG on the ePorezi portal (the Tax Administration pre-fills the return and files it for taxpayers who do not)","unit":"text","source":{"title":"Poreska uprava: Рок за подношење пријаве и плаћање годишњег пореза на доходак грађана истиче 15. маја (5 May 2026)","url":"https://www.purs.gov.rs/odnosi-s-javnoscu/novosti/4608558/rok-za-podnosenje-prijave-i-placanje-godisnjeg-poreza-na-dohodak-gradjana-istice-15-maja.html","retrievedAt":"2026-11-12","effectiveFrom":"2025-01-01","effectiveTo":"2025-12-31"}}],"source":{"title":"Poreska uprava: Закон о порезу на доходак грађана, consolidated text to 80/26 (PDF of 18 September 2026), arts. 87 to 89","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9941/zakon-o-porezu-na-dohodak-gradjana.html","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"basis":"Net income of the calendar year (after the tax and employee contributions paid on it)","note":"The dinar thresholds for 2026 income are published in 2027."},{"id":"social-employee","title":"Employee contributions","group":"employee","kind":"values","rows":[{"label":"Pension and disability insurance (penzijsko i invalidsko osiguranje)","value":0.14,"unit":"rate"},{"label":"Health insurance (zdravstveno osiguranje)","value":0.0515,"unit":"rate"},{"label":"Unemployment insurance (osiguranje za slučaj nezaposlenosti)","value":0.0075,"unit":"rate"},{"label":"Total employee contributions","value":0.199,"unit":"rate"},{"label":"Salary tax withheld from pay (on the salary above the non-taxable amount)","value":0.1,"unit":"rate","source":{"title":"Poreska uprava: Закон о порезу на доходак грађана, consolidated to 80/26 (PDF of 18 September 2026), arts. 15a and 16","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9941/zakon-o-porezu-na-dohodak-gradjana.html","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}}],"source":{"title":"Poreska uprava: Закон о доприносима за обавезно социјално осигурање, consolidated text to 80/26 (PDF of 18 September 2026), arts. 9 and 44","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9461/zakon-o-doprinosima-za-obavezno-socijalno-osiguranje.html","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"basis":"Gross monthly salary, between the lowest and highest contribution base","note":"Withheld by the employer with the salary tax. The base is never lower than the lowest monthly base, and pay above the highest base pays no contributions."},{"id":"social-employer","title":"Employer contributions","group":"employer","kind":"values","rows":[{"label":"Pension and disability insurance","value":0.1,"unit":"rate"},{"label":"Health insurance","value":0.0515,"unit":"rate"},{"label":"Total employer contributions","value":0.1515,"unit":"rate"},{"label":"Full pension and disability rate (employee and employer)","value":0.24,"unit":"rate"},{"label":"Full health insurance rate (employee and employer)","value":0.103,"unit":"rate"}],"source":{"title":"Poreska uprava: Закон о доприносима за обавезно социјално осигурање, consolidated text to 80/26 (PDF of 18 September 2026), arts. 9 and 44","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9461/zakon-o-doprinosima-za-obavezno-socijalno-osiguranje.html","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"basis":"Gross monthly salary, between the lowest and highest contribution base","note":"Employers pay no unemployment contribution; the employee pays it. The law sets only three contributions: pension and disability, health and unemployment (art. 44)."},{"id":"contribution-base","title":"Lowest and highest contribution base, 2026","group":"employer","kind":"values","rows":[{"label":"Lowest monthly base, 1 January to 31 December 2026","value":51297,"unit":"money"},{"label":"Highest monthly base, 1 January to 31 December 2026","value":732820,"unit":"money"},{"label":"Highest annual base, 2026","value":8793840,"unit":"money"},{"label":"Lowest base as a share of the average monthly salary","value":0.35,"unit":"rate"},{"label":"Highest base in average monthly salaries","value":5,"unit":"number"}],"source":{"title":"PIO Fund (Republički fond za penzijsko i invalidsko osiguranje): Основице за уплату доприноса, 2026 bases (Sl. glasnik RS 112/25)","url":"https://www.pio.rs/sr/osnovice-za-uplatu-doprinosa","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Insured person's monthly pay","note":"Both bases come from the average monthly salary paid from October 2024 to September 2025 (RSD 146,564, the highest base divided by five), published in Službeni glasnik RS 112/25."},{"id":"employer-levies","title":"Employer levies and hiring reliefs","group":"employer","kind":"values","rows":[{"label":"Quota for employees with disabilities","value":"20 to 49 employees: one person with a disability; 50 or more: at least two, plus one for each further started 50 employees (new employers are exempt for 24 months)","unit":"text"},{"label":"Payment for each person with a disability not employed, share of the average salary","value":0.5,"unit":"rate","note":"paying it fulfils the quota; contracts with disability-employment enterprises are an alternative"},{"label":"Payroll tax, training or housing levy","value":"None: the Government's list of the tax system has no payroll tax; employers pay only the contributions above","unit":"text","source":{"title":"Government of the Republic of Serbia: Tax system (srbija.gov.rs, Business > Taxes)","url":"https://www.srbija.gov.rs/tekst/en/130076/tax-system-.php","retrievedAt":"2026-11-13","effectiveTo":null},"status":"not_applicable"},{"label":"New-hire relief (refund of contributions)","value":"65%, 70% or 75% of the employee's and employer's contributions refunded for hiring people registered as unemployed (1–9, 10–99 or 100+ new employees), for wages paid up to 2026-12-31; in 2026 people up to 30 qualify without the six-month registration","unit":"text","source":{"title":"Poreska uprava: Закон о доприносима за обавезно социјално осигурање, arts. 45 and 45v; law 80/26","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9461/zakon-o-doprinosima-za-obavezno-socijalno-osiguranje.html","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Micro and small employers hiring at least two new employees: refund of contributions","value":0.75,"unit":"rate","source":{"title":"Poreska uprava: Закон о доприносима за обавезно социјално осигурање, arts. 45 and 45v; law 80/26","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9461/zakon-o-doprinosima-za-obavezno-socijalno-osiguranje.html","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}}],"source":{"title":"Paragraf (portal to the official text): Zakon o profesionalnoj rehabilitaciji i zapošljavanju osoba sa invaliditetom (Sl. glasnik RS 36/2009, 32/2013 i 14/2022 - dr. zakon), arts. 24 to 28","url":"https://www.paragraf.rs/propisi/zakon_o_profesionalnoj_rehabilitaciji_i_zaposljavanju_osoba_sa_invaliditetom.html","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"note":"Reliefs are refunds, stored as notes; law 80/26 extends them to 2028 wages."},{"id":"minimum-wage","title":"Minimum wage (minimalna cena rada)","group":"employer","kind":"values","rows":[{"label":"Minimum net wage per working hour, from 1 January 2026","value":371,"unit":"money"},{"label":"Minimum monthly net wage announced by the Government (174 working hours)","value":64554,"unit":"money"},{"label":"Minimum net wage per working hour, January to December 2027","value":405,"unit":"money"}],"source":{"title":"Government of the Republic of Serbia: Government adopts Decision on regular increase in minimum wage (11 September 2025); Government adopts 2026 budget revision bill (20 August 2026, decision for 2027)","url":"https://www.srbija.gov.rs/vest/en/257386/government-adopts-decision-on-regular-increase-in-minimum-wage.php","retrievedAt":"2026-11-13","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"Set per working hour, excluding tax and contributions, for each calendar year."},{"id":"public-holidays","title":"Public holidays 2026 (non-working days)","group":"other","kind":"values","rows":[{"label":"Нова година (New Year's Day)","value":"2026-01-01","unit":"text"},{"label":"Нова година, други дан (New Year, second day)","value":"2026-01-02","unit":"text"},{"label":"Божић, први дан (Orthodox Christmas Day)","value":"2026-01-07","unit":"text"},{"label":"Сретење – Дан државности Србије (Statehood Day)","value":"2026-02-15","unit":"text"},{"label":"Сретење – Дан државности Србије, други дан (Statehood Day, second day)","value":"2026-02-16","unit":"text"},{"label":"Сретење – Дан државности: нерадни дан јер 15. фебруар пада у недељу (Statehood Day, day off because 15 February is a Sunday)","value":"2026-02-17","unit":"text"},{"label":"Велики петак (Orthodox Good Friday)","value":"2026-04-10","unit":"text"},{"label":"Велика субота (Orthodox Holy Saturday)","value":"2026-04-11","unit":"text"},{"label":"Васкрс (Orthodox Easter Sunday)","value":"2026-04-12","unit":"text"},{"label":"Васкршњи понедељак (Orthodox Easter Monday)","value":"2026-04-13","unit":"text"},{"label":"Празник рада (Labour Day)","value":"2026-05-01","unit":"text"},{"label":"Празник рада, други дан (Labour Day, second day)","value":"2026-05-02","unit":"text"},{"label":"Дан примирја у Првом светском рату (Armistice Day)","value":"2026-11-11","unit":"text"},{"label":"A state holiday on a Sunday","value":"The first following working day is a day off (Law on state and other holidays art. 3a)","unit":"text"},{"label":"Working holidays (not days off)","value":"Saint Sava (27 January), Holocaust remembrance day (22 April), Victory Day (9 May), Vidovdan (28 June), remembrance of Serbian victims of the Second World War (21 October)","unit":"text"}],"source":{"title":"National Bank of Serbia: Public holidays in Serbia (2026); Zakon o državnim i drugim praznicima u Republici Srbiji","url":"https://www.nbs.rs/en/o_nbs/radno-vreme-i-neradni-dani","retrievedAt":"2026-11-13","effectiveFrom":"2026-01-01","effectiveTo":"2027-12-31"},"verified":true,"note":"The 2027 list is in the public-holidays dataset."},{"id":"corporate-tax","title":"Corporate income tax (porez na dobit pravnih lica)","group":"other","kind":"values","rows":[{"label":"Standard rate (proportional and uniform)","value":0.15,"unit":"rate"},{"label":"Small-business rate","value":"None: one rate for all companies; small entrepreneurs may use flat-rate taxation instead (see the entrepreneurs section)","unit":"text"},{"label":"Global minimum tax (domestic top-up tax)","value":"Not in force in 2026: the Ministry of Finance's draft law (consultation June 2026) would apply from the day Serbia joins the EU","unit":"text"}],"source":{"title":"Poreska uprava: Закон о порезу на добит правних лица (consolidated to 80/26, PDF of 18 September 2026), arts. 39–40","url":"https://www.purs.gov.rs/pravna-lica/pregled-propisa/zakoni/306/zakon-o-porezu-na-dobit-pravnih-lica.html","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true},{"id":"withholding","title":"Withholding on dividends, interest and royalties; non-residents","group":"income-tax","kind":"values","rows":[{"label":"Individuals: interest, dividends and investment-fund income (capital income)","value":0.15,"unit":"rate","note":"interest on dinar savings and on government and central-bank debt securities is exempt"},{"label":"Individuals: royalties (author's, related and industrial-property rights)","value":0.2,"unit":"rate","note":"after standardised costs of 34%, 43% or 50%"},{"label":"Non-resident companies: dividends, royalties, interest, rents and listed services","value":0.2,"unit":"rate","note":"unless a tax treaty provides otherwise","source":{"title":"Poreska uprava: Закон о порезу на добит правних лица (consolidated to 80/26, PDF of 18 September 2026), arts. 39–40","url":"https://www.purs.gov.rs/pravna-lica/pregled-propisa/zakoni/306/zakon-o-porezu-na-dobit-pravnih-lica.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Non-resident companies in jurisdictions with a preferential tax system: royalties, interest, rents and services","value":0.25,"unit":"rate","source":{"title":"Poreska uprava: Закон о порезу на добит правних лица (consolidated to 80/26, PDF of 18 September 2026), arts. 39–40","url":"https://www.purs.gov.rs/pravna-lica/pregled-propisa/zakoni/306/zakon-o-porezu-na-dobit-pravnih-lica.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Non-resident individuals: employment income for work done in Serbia","value":0.1,"unit":"rate","note":"the same salary tax and non-taxable amount as residents; Serbian income also counts for the annual income tax","source":{"title":"Poreska uprava: Закон о порезу на доходак грађана, consolidated text to 80/26, arts. 7, 8 and 16","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9941/zakon-o-porezu-na-dohodak-gradjana.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Residence test","value":"Domicile or centre of business and vital interests in Serbia, or at least 183 days in Serbia in any 12-month period that starts or ends in the tax year (ZPDG art. 7)","unit":"text","source":{"title":"Poreska uprava: Закон о порезу на доходак грађана, consolidated text to 80/26, arts. 7, 8 and 16","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9941/zakon-o-porezu-na-dohodak-gradjana.html","retrievedAt":"2026-11-12","effectiveTo":null}}],"source":{"title":"Poreska uprava: Закон о порезу на доходак грађана, consolidated text to 80/26, arts. 9, 56, 58, 64, 65, 65v, 65g, 72, 72a, 77, 79","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9941/zakon-o-porezu-na-dohodak-gradjana.html","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"note":"Residents are taxed on income from Serbia and abroad; non-residents only on income earned in Serbia (ZPDG art. 8). Double tax treaties can reduce the non-resident rates."},{"id":"capital-gains-rent","title":"Capital gains, rental income and pensions","group":"income-tax","kind":"values","rows":[{"label":"Capital gains of individuals (real estate, shares, fund units, intellectual property, digital assets)","value":0.15,"unit":"rate"},{"label":"No capital gain on assets held continuously for at least this many years","value":10,"unit":"number"},{"label":"Sale of real estate: reinvestment","value":"No tax if the proceeds are invested in the seller's own housing within 90 days","unit":"text"},{"label":"Rental income from real estate","value":0.2,"unit":"rate"},{"label":"Standardised costs deducted from gross rent","value":0.25,"unit":"rate","note":"actual costs may be claimed instead"},{"label":"Pensions","value":"Exempt: pensions, pension supplements and disability benefits from compulsory pension and disability insurance (ZPDG art. 9)","unit":"text"}],"source":{"title":"Poreska uprava: Закон о порезу на доходак грађана, consolidated text to 80/26, arts. 9, 56, 58, 64, 65, 65v, 65g, 72, 72a, 77, 79","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9941/zakon-o-porezu-na-dohodak-gradjana.html","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true},{"id":"local-taxes","title":"Local taxes and fees: property tax, tourist tax, communal fees","group":"other","kind":"values","rows":[{"label":"Property tax: maximum rate, real estate of taxpayers who keep business books","value":0.004,"unit":"rate"},{"label":"Property tax: maximum rate, land of taxpayers who keep no books","value":0.003,"unit":"rate"},{"label":"Property tax: maximum rate on other real estate of taxpayers who keep no books, base up to RSD 10,000,000","value":0.004,"unit":"rate"},{"label":"Property tax: maximum rate on other real estate of taxpayers who keep no books, part of the base over RSD 10,000,000","value":0.006,"unit":"rate"},{"label":"Property tax: maximum rate on other real estate of taxpayers who keep no books, part of the base over RSD 25,000,000","value":0.01,"unit":"rate"},{"label":"Property tax: maximum rate on other real estate of taxpayers who keep no books, part of the base over RSD 50,000,000","value":0.02,"unit":"rate"},{"label":"Property tax: reduction for the home the owner lives in","value":0.5,"unit":"rate","note":"at most RSD 20,000 a year"},{"label":"Property tax base for taxpayers who keep no books","value":"Useful area × the average price per m² in the zone, set by each municipality from sales from 1 October to 30 September","unit":"text"},{"label":"Tourist tax (boravišna taksa)","value":"Per night in tourist accommodation, set by each municipality within the Government's highest and lowest amounts for each category of tourist place; children under 7 and stays over 30 days exempt, ages 7 to 15 pay half","unit":"text","source":{"title":"Paragraf (portal to the official text): Zakon o ugostiteljstvu (Sl. glasnik RS 17/2019 and amendments), arts. 70 to 76","url":"https://www.paragraf.rs/propisi/zakon-o-ugostiteljstvu.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Business-sign fee: companies exempt below this annual revenue (small entities)","value":50000000,"unit":"money","source":{"title":"Paragraf (portal to the official text): Zakon o finansiranju lokalne samouprave (to 115/2025), arts. 6, 15–15v","url":"https://www.paragraf.rs/propisi/zakon_o_finansiranju_lokalne_samouprave.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Business-sign fee: maximum per year","value":"Medium entities up to 2 average salaries, large entities up to 3, banks, insurers, energy, telecom, tobacco and casinos up to 10","unit":"text","source":{"title":"Paragraf (portal to the official text): Zakon o finansiranju lokalne samouprave (to 115/2025), arts. 6, 15–15v","url":"https://www.paragraf.rs/propisi/zakon_o_finansiranju_lokalne_samouprave.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Local fee for keeping a passenger car over 1,600 to 2,000 cm³: maximum per year","value":3370,"unit":"money","source":{"title":"Paragraf (portal to the official text): Zakon o finansiranju lokalne samouprave (to 115/2025), arts. 6, 15–15v","url":"https://www.paragraf.rs/propisi/zakon_o_finansiranju_lokalne_samouprave.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Environmental protection fee","value":"Set by the Government within the maxima of the Law on fees for the use of public goods; revenue goes to the municipality","unit":"text","source":{"title":"Paragraf (portal to the official text): Zakon o finansiranju lokalne samouprave (to 115/2025), arts. 6, 15–15v","url":"https://www.paragraf.rs/propisi/zakon_o_finansiranju_lokalne_samouprave.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Municipalities' share of the national salary tax paid by their residents","value":0.74,"unit":"rate","note":"cities 77%, Belgrade 66%; there is no local income tax","source":{"title":"Paragraf (portal to the official text): Zakon o finansiranju lokalne samouprave, consolidated to 115/2025 - usklađeni din. izn., arts. 6 and 35","url":"https://www.paragraf.rs/propisi/zakon_o_finansiranju_lokalne_samouprave.html","retrievedAt":"2026-11-12","effectiveTo":null}}],"source":{"title":"Paragraf (portal to the official text): Zakon o porezima na imovinu, consolidated to Sl. glasnik RS 94/2024, arts. 5, 6, 11 and 13; Poreska uprava notice of 12 November 2025","url":"https://www.paragraf.rs/propisi/zakon_o_porezima_na_imovinu.html","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"note":"Municipalities set their own rates within these limits; there is no national list."},{"id":"property-transfer","title":"Property transfer tax, inheritance and gift tax","group":"other","kind":"values","rows":[{"label":"Absolute rights transfer tax (porez na prenos apsolutnih prava): real estate, intellectual property, used vehicles, vessels and aircraft","value":0.025,"unit":"rate","note":"paid by the seller (by the buyer for used motor vehicles)"},{"label":"New buildings sold with VAT","value":"Outside the transfer tax: VAT is charged instead","unit":"text"},{"label":"First home: exempt area for the buyer, m²","value":40,"unit":"number","note":"adult Serbian citizen resident in Serbia buying a first flat; once only"},{"label":"First home: extra exempt area per household member, m²","value":15,"unit":"number"},{"label":"Inheritance and gifts: first order of succession, spouse and parents","value":"0% (exempt)","unit":"text","source":{"title":"Paragraf (portal to the official text): Zakon o porezima na imovinu, consolidated to 94/2024, arts. 14 to 21; Poreska uprava notice of 24 November 2025","url":"https://www.paragraf.rs/propisi/zakon_o_porezima_na_imovinu.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Inheritance and gifts: second order of succession","value":0.015,"unit":"rate","source":{"title":"Paragraf (portal to the official text): Zakon o porezima na imovinu, consolidated to 94/2024, arts. 14 to 21; Poreska uprava notice of 24 November 2025","url":"https://www.paragraf.rs/propisi/zakon_o_porezima_na_imovinu.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Inheritance and gifts: third and later orders, or no relationship","value":0.025,"unit":"rate","source":{"title":"Paragraf (portal to the official text): Zakon o porezima na imovinu, consolidated to 94/2024, arts. 14 to 21; Poreska uprava notice of 24 November 2025","url":"https://www.paragraf.rs/propisi/zakon_o_porezima_na_imovinu.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Cash, deposits, receivables, digital assets and movables from the same person: not taxed up to, per year and per category","value":100000,"unit":"money","source":{"title":"Paragraf (portal to the official text): Zakon o porezima na imovinu, consolidated to 94/2024, arts. 14 to 21; Poreska uprava notice of 24 November 2025","url":"https://www.paragraf.rs/propisi/zakon_o_porezima_na_imovinu.html","retrievedAt":"2026-11-12","effectiveTo":null}}],"source":{"title":"Paragraf (portal to the official text): Zakon o porezima na imovinu, consolidated to 94/2024, arts. 23 to 31b","url":"https://www.paragraf.rs/propisi/zakon_o_porezima_na_imovinu.html","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"note":"Inheritance and gift tax is assessed on market value less debts."},{"id":"vat","title":"Value added tax (porez na dodatu vrednost, PDV)","group":"other","kind":"values","rows":[{"label":"Standard rate","value":0.2,"unit":"rate"},{"label":"Special (reduced) rate: basic foods, medicines, textbooks, newspapers, accommodation, natural gas and heating, first transfer of homes and other listed items","value":0.1,"unit":"rate"},{"label":"Registration: turnover in the previous 12 months above","value":8000000,"unit":"money"}],"source":{"title":"Poreska uprava: Опште о ПДВ-у; Закон о порезу на додату вредност arts. 23 and 33 (PURS consolidated text to 80/26)","url":"https://www.purs.gov.rs/fizicka-lica/pdv/opste-o-pdvu.html","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"note":"Businesses below the threshold are small taxpayers and do not charge VAT unless they register voluntarily."},{"id":"excise-environment","title":"Excise, insurance-premium and greenhouse-gas taxes: headline rates","group":"other","kind":"values","rows":[{"label":"Excise: unleaded petrol, per litre (from 15 February 2026)","value":72,"unit":"money"},{"label":"Excise: diesel (gas oils), per litre","value":74.04,"unit":"money"},{"label":"Excise: LPG, per kg","value":56.23,"unit":"money"},{"label":"Excise: spirits, per hectolitre of pure alcohol","value":57570.84,"unit":"money"},{"label":"Excise: beer, per litre","value":32.91,"unit":"money"},{"label":"Excise: roasted coffee, per kg","value":144.68,"unit":"money"},{"label":"Excise: cigarettes, specific amount per pack, January to June 2026","value":106.9,"unit":"money"},{"label":"Excise: cigarettes, specific amount per pack, July to December 2026","value":108.4,"unit":"money"},{"label":"Excise: cigarettes, ad valorem share of the retail price","value":0.33,"unit":"rate"},{"label":"Excise: cigarettes, minimum per pack from 7 March 2026","value":245.39,"unit":"money"},{"label":"Excise: electricity for final consumption","value":0.075,"unit":"rate"},{"label":"Sugar-sweetened drinks","value":"No excise: not among the excise goods listed in the Excise Law (art. 2)","unit":"text"},{"label":"Tax on non-life insurance premiums","value":0.05,"unit":"rate","note":"paid by the insurer; accident, voluntary health and some other classes exempt","source":{"title":"Paragraf (portal to the official text): Zakon o porezu na premije neživotnih osiguranja (Sl. glasnik RS 135/2004 i 68/2014 - dr. zakon), art. 5","url":"https://www.paragraf.rs/propisi/zakon-o-porezu-na-premije-nezivotnih-osiguranja.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Greenhouse-gas emissions tax (from 1 January 2026)","value":"EUR 4 per tonne of CO2 above the reference emissions of permitted installations in fertilisers, cement, iron and steel, aluminium and electricity generation","unit":"text","source":{"title":"Poreska uprava: Закон о порезу на емисије гасова са ефектом стаклене баште (Sl. glasnik RS 109/25, 80/26), consolidated text of 18 September 2026, arts. 3, 5 and 11","url":"https://www.purs.gov.rs/pravna-lica/pregled-propisa/zakoni/4608454/zakon-o-porezu-na-emisije-gasova-sa-efektom-staklene-baste.html","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Full excise schedule","value":"Excise Law (Zakon o akcizama) and the Government's yearly adjusted dinar amounts","unit":"text"}],"source":{"title":"Poreska uprava: Усклађени динарски износи акциза (Government, 6 February 2026, from 15 February 2026); Zakon o akcizama","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/uputstva/9831/uskladjeni-dinarski-iznosi-akciza.html","retrievedAt":"2026-11-12","effectiveFrom":"2026-02-15","effectiveTo":null},"verified":true,"note":"Temporary fuel-excise cuts later in 2026 are not stored."},{"id":"vehicle-taxes","title":"Vehicle taxes and registration charges","group":"other","kind":"values","rows":[{"label":"Annual tax on the use of a passenger car, up to 1,150 cm³","value":1910,"unit":"money"},{"label":"Annual tax on the use of a passenger car, over 1,150 to 1,300 cm³","value":3740,"unit":"money"},{"label":"Annual tax on the use of a passenger car, over 1,300 to 1,600 cm³","value":8230,"unit":"money"},{"label":"Annual tax on the use of a passenger car, over 1,600 to 2,000 cm³","value":16890,"unit":"money"},{"label":"Annual tax on the use of a passenger car, over 2,000 to 2,500 cm³","value":83470,"unit":"money"},{"label":"Annual tax on the use of a passenger car, over 2,500 to 3,000 cm³","value":169120,"unit":"money"},{"label":"Annual tax on the use of a passenger car, over 3,000 cm³","value":349560,"unit":"money"},{"label":"Reductions by age","value":"Cars up to 2,000 cm³: 15% (over 5 to 8 years), 25% (over 8 to 10), 40% (over 10); larger cars 25%, 40%, 65%; cars 20 years or older pay 20% of the amount","unit":"text"},{"label":"Electric and hybrid vehicles","value":"Exempt","unit":"text"},{"label":"Registration: traffic licence","value":880,"unit":"money","source":{"title":"Poreska uprava: Обавештење о измењеним износима републичке административне таксе (1 July 2026)","url":"https://www.purs.gov.rs/odnosi-s-javnoscu/novosti/4608585/obavestenje-o-izmenjenim-iznosima-republicke-administrativne-takse.html","retrievedAt":"2026-11-12","effectiveFrom":"2026-07-01","effectiveTo":null}},{"label":"Registration: sticker","value":270,"unit":"money","source":{"title":"Poreska uprava: Обавештење о измењеним износима републичке административне таксе (1 July 2026)","url":"https://www.purs.gov.rs/odnosi-s-javnoscu/novosti/4608585/obavestenje-o-izmenjenim-iznosima-republicke-administrativne-takse.html","retrievedAt":"2026-11-12","effectiveFrom":"2026-07-01","effectiveTo":null}},{"label":"Registration: pair of plates (passenger cars)","value":1490,"unit":"money","source":{"title":"Poreska uprava: Обавештење о измењеним износима републичке административне таксе (1 July 2026)","url":"https://www.purs.gov.rs/odnosi-s-javnoscu/novosti/4608585/obavestenje-o-izmenjenim-iznosima-republicke-administrativne-takse.html","retrievedAt":"2026-11-12","effectiveFrom":"2026-07-01","effectiveTo":null}},{"label":"Used vehicles","value":"The buyer pays the 2.5% absolute rights transfer tax","unit":"text","source":{"title":"Paragraf (portal to the official text): Zakon o porezima na imovinu, consolidated to 94/2024, arts. 23 to 31b","url":"https://www.paragraf.rs/propisi/zakon_o_porezima_na_imovinu.html","retrievedAt":"2026-11-12","effectiveTo":null}}],"source":{"title":"Paragraf (portal to the official text): Zakon o porezima na upotrebu, držanje i nošenje dobara, consolidated with 118/2025 - usklađeni din. izn., arts. 2 to 6","url":"https://www.paragraf.rs/propisi/zakon_o_porezima_na_upotrebu_drzanje_i_nosenje_dobara.html","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"note":"The use tax is paid at each yearly registration; fees from 1 July 2026."},{"id":"self-employed","title":"Entrepreneurs and freelancers: income tax and contributions","group":"other","kind":"values","rows":[{"label":"Entrepreneurs on actual income: income tax on taxable profit","value":0.1,"unit":"rate","note":"or a personal salary taxed as wages"},{"label":"Self-employed: pension and disability contribution","value":0.24,"unit":"rate"},{"label":"Self-employed: health insurance contribution","value":0.103,"unit":"rate"},{"label":"Self-employed: unemployment contribution","value":0.0075,"unit":"rate"},{"label":"Self-employed: lowest monthly contribution base, 2026","value":51297,"unit":"money","source":{"title":"PIO Fund (Republički fond za penzijsko i invalidsko osiguranje): Основице за уплату доприноса, 2026 bases (Sl. glasnik RS 112/25)","url":"https://www.pio.rs/sr/osnovice-za-uplatu-doprinosa","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Self-employed: highest monthly contribution base, 2026","value":732820,"unit":"money","source":{"title":"PIO Fund (Republički fond za penzijsko i invalidsko osiguranje): Основице за уплату доприноса, 2026 bases (Sl. glasnik RS 112/25)","url":"https://www.pio.rs/sr/osnovice-za-uplatu-doprinosa","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Flat-rate taxation (paušalno oporezivanje)","value":"The Tax Administration sets a flat-rate income from the average salary of the municipality and the activity; tax and contributions are paid monthly on that income","unit":"text","source":{"title":"Poreska uprava: Закон о порезу на доходак грађана arts. 40–41; Уредба о паушалном опорезивању (to 115/25)","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9941/zakon-o-porezu-na-dohodak-gradjana.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Flat-rate taxation: refused if the previous year's (or planned) turnover exceeds","value":6000000,"unit":"money","source":{"title":"Poreska uprava: Закон о порезу на доходак грађана arts. 40–41; Уредба о паушалном опорезивању (to 115/25)","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9941/zakon-o-porezu-na-dohodak-gradjana.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Flat-rate taxation: also refused","value":"VAT-registered entrepreneurs; advertising and market research, wholesale and retail trade, hotels and restaurants, financial intermediation, real estate","unit":"text","source":{"title":"Poreska uprava: Закон о порезу на доходак грађана arts. 40–41; Уредба о паушалном опорезивању (to 115/25)","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9941/zakon-o-porezu-na-dohodak-gradjana.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Flat-rate base: maximum yearly increase in 2026 and 2027","value":0.1,"unit":"rate","note":"unless the activity or place changes","source":{"title":"Poreska uprava: Закон о порезу на доходак грађана arts. 40–41; Уредба о паушалном опорезивању (to 115/25)","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9941/zakon-o-porezu-na-dohodak-gradjana.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Freelancers (contract income from payers who do not withhold), model A: standardised costs per quarter","value":110647,"unit":"money","source":{"title":"Poreska uprava: Усклађени динарски неопорезиви износи (Government, 22 January 2026, from 1 February 2026); ZPDG arts. 85–86","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/uputstva/8089/uskladjeni-dinarski-neoporezivi-iznosi-poreza-na-dohodak-gradjana.html","retrievedAt":"2026-11-12","effectiveFrom":"2026-02-01","effectiveTo":null}},{"label":"Freelancers, model A: tax rate on the rest","value":0.2,"unit":"rate","source":{"title":"Poreska uprava: Усклађени динарски неопорезиви износи (Government, 22 January 2026, from 1 February 2026); ZPDG arts. 85–86","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/uputstva/8089/uskladjeni-dinarski-neoporezivi-iznosi-poreza-na-dohodak-gradjana.html","retrievedAt":"2026-11-12","effectiveFrom":"2026-02-01","effectiveTo":null}},{"label":"Freelancers, model B: standardised costs per quarter (plus 34% of the gross income)","value":66733,"unit":"money","source":{"title":"Poreska uprava: Усклађени динарски неопорезиви износи (Government, 22 January 2026, from 1 February 2026); ZPDG arts. 85–86","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/uputstva/8089/uskladjeni-dinarski-neoporezivi-iznosi-poreza-na-dohodak-gradjana.html","retrievedAt":"2026-11-12","effectiveFrom":"2026-02-01","effectiveTo":null}},{"label":"Freelancers, model B: tax rate on the rest","value":0.1,"unit":"rate","note":"the quarterly pension base is at least three lowest monthly bases","source":{"title":"Poreska uprava: Усклађени динарски неопорезиви износи (Government, 22 January 2026, from 1 February 2026); ZPDG arts. 85–86","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/uputstva/8089/uskladjeni-dinarski-neoporezivi-iznosi-poreza-na-dohodak-gradjana.html","retrievedAt":"2026-11-12","effectiveFrom":"2026-02-01","effectiveTo":null}},{"label":"Freelancers: contributions","value":"Pension 24% and health 10.3% on the taxable income; returns filed quarterly within 30 days of the quarter's end on the Frilenseri portal","unit":"text","source":{"title":"Poreska uprava: Усклађени динарски неопорезиви износи (Government, 22 January 2026, from 1 February 2026); ZPDG arts. 85–86","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/uputstva/8089/uskladjeni-dinarski-neoporezivi-iznosi-poreza-na-dohodak-gradjana.html","retrievedAt":"2026-11-12","effectiveFrom":"2026-02-01","effectiveTo":null}}],"source":{"title":"Poreska uprava: Закон о доприносима за обавезно социјално осигурање arts. 9, 22, 36 and 44; Закон о порезу на доходак грађана arts. 33, 33a and 38 (consolidated texts to 80/26)","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9461/zakon-o-doprinosima-za-obavezno-socijalno-osiguranje.html","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"basis":"Taxable income of the period","note":"Freelancer amounts from 1 February 2026."},{"id":"customs","title":"Customs, import VAT and travel allowances","group":"other","kind":"values","rows":[{"label":"Duty-free threshold for non-commercial consignments","value":"EUR 50 actual value (alcohol, perfume and tobacco excluded); gifts between private persons up to EUR 70 are free of duty and VAT","unit":"text"},{"label":"Consignments above the threshold","value":"10% single duty rate plus 20% VAT up to EUR 3,000; above that, the regular procedure at the Customs Tariff rates","unit":"text"},{"label":"Duty basis","value":"Customs value: the transaction value plus transport, insurance and handling up to entry into Serbia (CIF basis); postage is not counted for consignments up to EUR 50","unit":"text"},{"label":"Import VAT","value":0.2,"unit":"rate","note":"10% for goods on the reduced list; due on every consignment whatever its value","source":{"title":"Poreska uprava: Закон о порезу на додату вредност (consolidated text to 80/26), arts. 19, 23, 26 and 59; Uprava carina: Пошиљке (2026-05-14)","url":"https://www.purs.gov.rs/fizicka-lica/pdv/zakon/202/zakon-o-porezu-na-dodatu-vrednost.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Collection scheme for low-value imports","value":"No IOSS-type scheme: Customs calculates duty and VAT from electronic pre-arrival data and the recipient pays on delivery","unit":"text","source":{"title":"Poreska uprava: Закон о порезу на додату вредност (consolidated text to 80/26), arts. 19, 23, 26 and 59; Uprava carina: Пошиљке (2026-05-14)","url":"https://www.purs.gov.rs/fizicka-lica/pdv/zakon/202/zakon-o-porezu-na-dodatu-vrednost.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Customs fees","value":"No fee for customs control during regular hours; republic administrative fees only for special services. The post office charges for representation and storage under its own tariff, not set by law","unit":"text","source":{"title":"Uprava carina: Услуге на које се плаћају таксе (last updated 2026-07-01); Царински закон art. 38","url":"https://www.carina.rs/servisi/taksirani_servisi/taksirani_servisi_usluge_na_koje_se_placaju_takse.html","retrievedAt":"2026-11-12","effectiveFrom":"2026-07-01","effectiveTo":null}},{"label":"Fee for a customs expert opinion, individuals","value":2160,"unit":"money","source":{"title":"Uprava carina: Услуге на које се плаћају таксе (last updated 2026-07-01); Царински закон art. 38","url":"https://www.carina.rs/servisi/taksirani_servisi/taksirani_servisi_usluge_na_koje_se_placaju_takse.html","retrievedAt":"2026-11-12","effectiveFrom":"2026-07-01","effectiveTo":null}},{"label":"Fee for a customs expert opinion, companies","value":17480,"unit":"money","source":{"title":"Uprava carina: Услуге на које се плаћају таксе (last updated 2026-07-01); Царински закон art. 38","url":"https://www.carina.rs/servisi/taksirani_servisi/taksirani_servisi_usluge_na_koje_se_placaju_takse.html","retrievedAt":"2026-11-12","effectiveFrom":"2026-07-01","effectiveTo":null}},{"label":"Travellers: duty-free goods (domestic travellers)","value":"Up to EUR 100 per traveller, not for resale, besides personal luggage; no separate air or land allowance is published (foreign travellers: personal luggage only)","unit":"text","source":{"title":"Uprava carina: Путнички промет (last updated 2026-01-27); Уредба о царинским повластицама art. 3","url":"https://www.carina.rs/putnici/korisne-informacije/korisne_informacije_putnicki_promet.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Travellers: tobacco","value":"50 cigarettes, or 25 cigarillos, or 10 cigars, or 50 g of tobacco","unit":"text","source":{"title":"Uprava carina: Путнички промет (last updated 2026-01-27); Уредба о царинским повластицама art. 3","url":"https://www.carina.rs/putnici/korisne-informacije/korisne_informacije_putnicki_promet.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Travellers: alcohol","value":"1 litre of spirits or 1 litre of sparkling or liqueur wine, and 1 litre of other wine","unit":"text","source":{"title":"Uprava carina: Путнички промет (last updated 2026-01-27); Уредба о царинским повластицама art. 3","url":"https://www.carina.rs/putnici/korisne-informacije/korisne_informacije_putnicki_promet.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Travellers: perfume","value":"One perfume up to 50 ml and one toilet water up to 25 ml","unit":"text","source":{"title":"Uprava carina: Путнички промет (last updated 2026-01-27); Уредба о царинским повластицама art. 3","url":"https://www.carina.rs/putnici/korisne-informacije/korisne_informacije_putnicki_promet.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Travellers: fuel","value":"Fuel in the vehicle's factory-fitted tanks is duty-free (no quantity limit stated)","unit":"text","source":{"title":"Uprava carina: Путнички промет (last updated 2026-01-27); Уредба о царинским повластицама art. 3","url":"https://www.carina.rs/putnici/korisne-informacije/korisne_informacije_putnicki_promet.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Travellers: goods above the allowance","value":"10% duty on the estimated value plus 20% VAT, up to EUR 3,000","unit":"text","source":{"title":"Uprava carina: Путнички промет (last updated 2026-01-27); Уредба о царинским повластицама art. 3","url":"https://www.carina.rs/putnici/korisne-informacije/korisne_informacije_putnicki_promet.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Cash declaration","value":"Cash and bearer instruments of EUR 10,000 or more (in dinars or foreign currency) must be declared to Customs on entry and exit","unit":"text","source":{"title":"Uprava carina: Пријава преноса средстава преко границе, опште одредбе (last updated 2026-03-18); Закон о спречавању прања новца и финансирања тероризма art. 86","url":"https://www.carina.rs/putnici/prijava-prenosa-sredstava-preko-granice/prijava_prenosa_sredstava_opste_odredbe.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Official tariff","value":"Uprava carina TARIC in the ITMS application: https://itms.carina.rs (free, no login; nomenclature, measures and an indicative duty calculator)","unit":"text","source":{"title":"Uprava carina: TARIC (ITMS) (last updated 2026-11-03)","url":"https://www.carina.rs/privreda/tarifski-poslovi/taris.html","retrievedAt":"2026-11-12","effectiveTo":null}}],"source":{"title":"Uprava carina: Пошиљке, questions and answers (last updated 2026-05-14); Уредба о царинским повластицама","url":"https://www.carina.rs/putnici/pitanja-i-odgovori/postanske-posiljke.html","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"note":"Customs Law and the Decree on customs reliefs; Serbia is outside the EU customs union."},{"id":"tax-inventory","title":"Complete list of taxes and charges","group":"other","kind":"values","rows":[{"label":"Salary tax and personal income tax (porez na dohodak građana) [national]","value":"10% on salaries and self-employment income; 15% capital income and gains; 20% other income; annual tax 10% / 15%. Paid by individuals (salary tax withheld by employers). Zakon o porezu na dohodak građana","unit":"text","source":{"title":"Poreska uprava: Закон о порезу на доходак грађана, consolidated to 80/26 (PDF of 18 September 2026), arts. 15a and 16","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9941/zakon-o-porezu-na-dohodak-gradjana.html","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Mandatory social insurance contributions (doprinosi za obavezno socijalno osiguranje) [national]","value":"pension 24%, health 10.3%, unemployment 0.75% (employees 19.9%, employers 15.15%). Paid by employees, employers and the self-employed. Zakon o doprinosima za obavezno socijalno osiguranje art. 44","unit":"text","source":{"title":"Poreska uprava: Закон о доприносима за обавезно социјално осигурање, consolidated text to 80/26 (PDF of 18 September 2026), arts. 9 and 44","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9461/zakon-o-doprinosima-za-obavezno-socijalno-osiguranje.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Corporate income tax (porez na dobit pravnih lica) [national]","value":"15%; withholding 20% (25% preferential jurisdictions) on payments to non-residents. Paid by companies. Zakon o porezu na dobit pravnih lica arts. 39–40","unit":"text","source":{"title":"Poreska uprava: Закон о порезу на добит правних лица (consolidated to 80/26, PDF of 18 September 2026), arts. 39–40","url":"https://www.purs.gov.rs/pravna-lica/pregled-propisa/zakoni/306/zakon-o-porezu-na-dobit-pravnih-lica.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Value added tax (porez na dodatu vrednost) [national]","value":"20%; 10%. Paid by registered businesses and importers. Zakon o porezu na dodatu vrednost art. 23","unit":"text","source":{"title":"Poreska uprava: Опште о ПДВ-у; Закон о порезу на додату вредност arts. 23 and 33 (PURS consolidated text to 80/26)","url":"https://www.purs.gov.rs/fizicka-lica/pdv/opste-o-pdvu.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Excise duties (akcize) [national]","value":"specific amounts on fuel, alcohol, tobacco and coffee; 7.5% on electricity. Paid by producers and importers. Zakon o akcizama","unit":"text","source":{"title":"Poreska uprava: Усклађени динарски износи акциза (Government, 6 February 2026, from 15 February 2026); Zakon o akcizama","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/uputstva/9831/uskladjeni-dinarski-iznosi-akciza.html","retrievedAt":"2026-11-12","effectiveFrom":"2026-02-15","effectiveTo":null}},{"label":"Tax on non-life insurance premiums (porez na premije neživotnih osiguranja) [national]","value":"5%. Paid by insurers. Zakon o porezu na premije neživotnih osiguranja art. 5","unit":"text","source":{"title":"Paragraf (portal to the official text): Zakon o porezu na premije neživotnih osiguranja (Sl. glasnik RS 135/2004 i 68/2014 - dr. zakon), art. 5","url":"https://www.paragraf.rs/propisi/zakon-o-porezu-na-premije-nezivotnih-osiguranja.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Greenhouse-gas emissions tax (porez na emisije gasova sa efektom staklene bašte) [national]","value":"EUR 4 per tonne of CO2 above reference emissions. Paid by operators of permitted industrial and power installations. Law of 2025, applies from 1 January 2026","unit":"text","source":{"title":"Poreska uprava: Закон о порезу на емисије гасова са ефектом стаклене баште (Sl. glasnik RS 109/25, 80/26), consolidated text of 18 September 2026, arts. 3, 5 and 11","url":"https://www.purs.gov.rs/pravna-lica/pregled-propisa/zakoni/4608454/zakon-o-porezu-na-emisije-gasova-sa-efektom-staklene-baste.html","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Absolute rights transfer tax (porez na prenos apsolutnih prava) [national]","value":"2.5%. Paid by sellers of real estate and rights; buyers of used vehicles. Zakon o porezima na imovinu art. 30 (revenue to municipalities)","unit":"text","source":{"title":"Paragraf (portal to the official text): Zakon o porezima na imovinu, consolidated to 94/2024, arts. 23 to 31b","url":"https://www.paragraf.rs/propisi/zakon_o_porezima_na_imovinu.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Inheritance and gift tax (porez na nasleđe i poklon) [national]","value":"0%, 1.5% or 2.5% by order of succession. Paid by heirs and recipients. Zakon o porezima na imovinu art. 19 (revenue to municipalities)","unit":"text","source":{"title":"Paragraf (portal to the official text): Zakon o porezima na imovinu, consolidated to 94/2024, arts. 14 to 21; Poreska uprava notice of 24 November 2025","url":"https://www.paragraf.rs/propisi/zakon_o_porezima_na_imovinu.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Taxes on the use of motor vehicles, vessels, aircraft and firearms (porezi na upotrebu, držanje i nošenje dobara) [national]","value":"fixed annual amounts by engine size (cars RSD 1,910 to 349,560). Paid by owners, at registration. Zakon o porezima na upotrebu, držanje i nošenje dobara","unit":"text","source":{"title":"Paragraf (portal to the official text): Zakon o porezima na upotrebu, držanje i nošenje dobara, consolidated with 118/2025 - usklađeni din. izn., arts. 2 to 6","url":"https://www.paragraf.rs/propisi/zakon_o_porezima_na_upotrebu_drzanje_i_nosenje_dobara.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Customs duty (carina) [national]","value":"Customs Tariff rates; 10% single rate on non-commercial consignments and travellers' goods up to EUR 3,000. Paid by importers and travellers. Carinski zakon","unit":"text","source":{"title":"Uprava carina: Пошиљке, questions and answers (last updated 2026-05-14); Уредба о царинским повластицама","url":"https://www.carina.rs/putnici/pitanja-i-odgovori/postanske-posiljke.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Republic administrative fees (republičke administrativne takse) [national]","value":"fixed amounts per document or service, e.g. RSD 430 per request, RSD 860 per tax certificate. Paid by applicants to state bodies. Zakon o republičkim administrativnim taksama, amounts from 1 July 2026","unit":"text","source":{"title":"Poreska uprava: Обавештење о измењеним износима републичке административне таксе (1 July 2026)","url":"https://www.purs.gov.rs/odnosi-s-javnoscu/novosti/4608585/obavestenje-o-izmenjenim-iznosima-republicke-administrativne-takse.html","retrievedAt":"2026-11-12","effectiveFrom":"2026-07-01","effectiveTo":null}},{"label":"Public media service fee (taksa za javni medijski servis) [national]","value":"RSD 349 a month in 2026. Paid by users of electricity meters, on the electricity bill. Zakon o javnim medijskim servisima arts. 37–41","unit":"text","source":{"title":"RTS (public media service): Taksa za javni medijski servis i uslovi oslobađanja; Zakon o javnim medijskim servisima arts. 37 to 41","url":"https://www.rts.rs/lat/rts/javni-servis/taksa/2159586/taksa-za-javni-medijski-servis-i-uslovi-oslobadjanja.html","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Payment in lieu of employing persons with disabilities [national]","value":"50% of the average salary per person not employed. Paid by employers with 20 or more employees below the quota. Zakon o profesionalnoj rehabilitaciji i zapošljavanju osoba sa invaliditetom art. 26","unit":"text","source":{"title":"Paragraf (portal to the official text): Zakon o profesionalnoj rehabilitaciji i zapošljavanju osoba sa invaliditetom (Sl. glasnik RS 36/2009, 32/2013 i 14/2022 - dr. zakon), arts. 24 to 28","url":"https://www.paragraf.rs/propisi/zakon_o_profesionalnoj_rehabilitaciji_i_zaposljavanju_osoba_sa_invaliditetom.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Property tax (porez na imovinu) [local]","value":"up to 0.4% (bookkeepers), 0.3% (land), 0.4% to 2% progressive for other owners. Paid by owners of real estate. Zakon o porezima na imovinu art. 11; rates set by each municipality","unit":"text","source":{"title":"Paragraf (portal to the official text): Zakon o porezima na imovinu, consolidated to Sl. glasnik RS 94/2024, arts. 5, 6, 11 and 13; Poreska uprava notice of 12 November 2025","url":"https://www.paragraf.rs/propisi/zakon_o_porezima_na_imovinu.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Tourist tax (boravišna taksa) [local]","value":"per night, set by the municipality within Government limits. Paid by guests in tourist accommodation. Zakon o ugostiteljstvu arts. 70–76","unit":"text","source":{"title":"Paragraf (portal to the official text): Zakon o ugostiteljstvu (Sl. glasnik RS 17/2019 and amendments), arts. 70 to 76","url":"https://www.paragraf.rs/propisi/zakon-o-ugostiteljstvu.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Local communal fees (lokalne komunalne takse) [local]","value":"business-sign fee up to 2, 3 or 10 average salaries a year; vehicle fee by engine size. Paid by businesses and vehicle owners. Zakon o finansiranju lokalne samouprave arts. 15–15v","unit":"text","source":{"title":"Paragraf (portal to the official text): Zakon o finansiranju lokalne samouprave (to 115/2025), arts. 6, 15–15v","url":"https://www.paragraf.rs/propisi/zakon_o_finansiranju_lokalne_samouprave.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Environmental protection fee and other fees for the use of public goods (naknade za korišćenje javnih dobara) [local]","value":"set by Government act within the law's maxima. Paid by property users and businesses. Zakon o naknadama za korišćenje javnih dobara arts. 134–138","unit":"text","source":{"title":"Paragraf (portal to the official text): Zakon o finansiranju lokalne samouprave (to 115/2025), arts. 6, 15–15v","url":"https://www.paragraf.rs/propisi/zakon_o_finansiranju_lokalne_samouprave.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Local administrative fees (lokalne administrativne takse) [local]","value":"set by each municipal assembly. Paid by applicants to municipal bodies. Zakon o finansiranju lokalne samouprave art. 6","unit":"text","source":{"title":"Paragraf (portal to the official text): Zakon o finansiranju lokalne samouprave, consolidated to 115/2025 - usklađeni din. izn., arts. 6 and 35","url":"https://www.paragraf.rs/propisi/zakon_o_finansiranju_lokalne_samouprave.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Surcharge on income tax (solidarity, health or defence levy)","value":"None: the Government's list of taxes has no surcharge; higher incomes pay the annual income tax instead","unit":"text","source":{"title":"Government of the Republic of Serbia: Tax system (srbija.gov.rs, Business > Taxes)","url":"https://www.srbija.gov.rs/tekst/en/130076/tax-system-.php","retrievedAt":"2026-11-13","effectiveTo":null},"status":"not_applicable"},{"label":"Regional or municipal income tax","value":"None: municipalities' own revenues (art. 6 of the Law on financing local self-government) include no income tax; they receive a share of the national salary tax (art. 35)","unit":"text","source":{"title":"Paragraf (portal to the official text): Zakon o finansiranju lokalne samouprave, consolidated to 115/2025 - usklađeni din. izn., arts. 6 and 35","url":"https://www.paragraf.rs/propisi/zakon_o_finansiranju_lokalne_samouprave.html","retrievedAt":"2026-11-12","effectiveTo":null},"status":"not_applicable"},{"label":"Church tax","value":"None: not among the taxes in the Government's list of the tax system","unit":"text","source":{"title":"Government of the Republic of Serbia: Tax system (srbija.gov.rs, Business > Taxes)","url":"https://www.srbija.gov.rs/tekst/en/130076/tax-system-.php","retrievedAt":"2026-11-13","effectiveTo":null},"status":"not_applicable"},{"label":"Wealth tax","value":"None: the only property taxes in the Government's list are the property tax, inheritance and gift tax, transfer tax and use taxes","unit":"text","source":{"title":"Government of the Republic of Serbia: Tax system (srbija.gov.rs, Business > Taxes)","url":"https://www.srbija.gov.rs/tekst/en/130076/tax-system-.php","retrievedAt":"2026-11-13","effectiveTo":null},"status":"not_applicable"},{"label":"Local sales tax","value":"None: municipalities' own revenues (art. 6) include no sales tax; VAT and excise are national","unit":"text","source":{"title":"Paragraf (portal to the official text): Zakon o finansiranju lokalne samouprave, consolidated to 115/2025 - usklađeni din. izn., arts. 6 and 35","url":"https://www.paragraf.rs/propisi/zakon_o_finansiranju_lokalne_samouprave.html","retrievedAt":"2026-11-12","effectiveTo":null},"status":"not_applicable"},{"label":"Digital services tax, financial transaction tax, air passenger tax","value":"None: not among the taxes in the Government's list of the tax system","unit":"text","source":{"title":"Government of the Republic of Serbia: Tax system (srbija.gov.rs, Business > Taxes)","url":"https://www.srbija.gov.rs/tekst/en/130076/tax-system-.php","retrievedAt":"2026-11-13","effectiveTo":null},"status":"not_applicable"}],"source":{"title":"Government of the Republic of Serbia: Tax system (srbija.gov.rs, Business > Taxes)","url":"https://www.srbija.gov.rs/tekst/en/130076/tax-system-.php","retrievedAt":"2026-11-13","effectiveTo":null},"verified":true,"note":"Each row has its own source."},{"id":"freelancers","title":"Freelancers, the self-employed and new residents","group":"other","kind":"values","rows":[{"label":"Entrepreneurs on actual income","value":"10% income tax on taxable profit, plus contributions of 24% pension, 10.3% health and 0.75% unemployment (at least on the lowest base)","unit":"text"},{"label":"Flat-rate entrepreneurs (paušal)","value":"Tax and contributions on a flat-rate income set by the Tax Administration; for turnover up to RSD 6,000,000 a year, not VAT-registered, outside the excluded activities","unit":"text","source":{"title":"Poreska uprava: Закон о порезу на доходак грађана arts. 40–41; Уредба о паушалном опорезивању (to 115/25)","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9941/zakon-o-porezu-na-dohodak-gradjana.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Freelancers paid from abroad (no withholding payer)","value":"Quarterly self-assessment: model A, 20% after RSD 110,647 of costs; model B, 10% after RSD 66,733 plus 34% of gross income; pension and health contributions on top","unit":"text","source":{"title":"Poreska uprava: Усклађени динарски неопорезиви износи (Government, 22 January 2026, from 1 February 2026); ZPDG arts. 85–86","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/uputstva/8089/uskladjeni-dinarski-neoporezivi-iznosi-poreza-na-dohodak-gradjana.html","retrievedAt":"2026-11-12","effectiveFrom":"2026-02-01","effectiveTo":null}},{"label":"VAT registration threshold (turnover in 12 months)","value":8000000,"unit":"money","source":{"title":"Poreska uprava: Опште о ПДВ-у; Закон о порезу на додату вредност arts. 23 and 33 (PURS consolidated text to 80/26)","url":"https://www.purs.gov.rs/fizicka-lica/pdv/opste-o-pdvu.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Digital-nomad or remote-work visa","value":"None: the grounds for temporary residence (employment, education, research, investor, Serbian origin, start-up, talent, property, family, independent stay and others) include no digital-nomad ground; the Law on Foreigners allows the Government to create one, but no act has been adopted","unit":"text","source":{"title":"Government of Serbia, Welcome to Serbia (foreigners' portal): Потребна вам је дозвола за привремени боравак (last updated 12.11.2026); Zakon o strancima art. 40","url":"https://welcometoserbia.gov.rs/%D0%BF%D1%80%D0%B8%D0%B2%D1%80%D0%B5%D0%BC%D0%B5%D0%BD%D0%B8-%D0%B1%D0%BE%D1%80%D0%B0%D0%B2%D0%B0%D0%BA","retrievedAt":"2026-11-12","effectiveTo":null},"status":"not_applicable"},{"label":"Where residence permits are issued","value":"Ministry of the Interior, Police Directorate (its units for the movement and stay of foreigners)","unit":"text","source":{"title":"Government of Serbia, Welcome to Serbia (foreigners' portal): Потребна вам је дозвола за привремени боравак (last updated 12.11.2026); Zakon o strancima art. 40","url":"https://welcometoserbia.gov.rs/%D0%BF%D1%80%D0%B8%D0%B2%D1%80%D0%B5%D0%BC%D0%B5%D0%BD%D0%B8-%D0%B1%D0%BE%D1%80%D0%B0%D0%B2%D0%B0%D0%BA","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Foreigners working remotely in Serbia for foreign payers","value":"Must self-assess and pay income tax and pension and health contributions quarterly on income for work done in Serbia, even as non-residents (Government guidance)","unit":"text","source":{"title":"Government of Serbia, Welcome to Serbia (foreigners' portal): Потребна вам је дозвола за привремени боравак (last updated 12.11.2026); Zakon o strancima art. 40","url":"https://welcometoserbia.gov.rs/%D0%BF%D1%80%D0%B8%D0%B2%D1%80%D0%B5%D0%BC%D0%B5%D0%BD%D0%B8-%D0%B1%D0%BE%D1%80%D0%B0%D0%B2%D0%B0%D0%BA","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Tax residence of a foreigner living in Serbia","value":"Resident with domicile or the centre of business and vital interests in Serbia, or after 183 days in a 12-month period; foreign-source income is not exempt: residents are taxed on income earned in Serbia and abroad (ZPDG art. 7)","unit":"text","source":{"title":"Poreska uprava: Закон о порезу на доходак грађана, consolidated text to 80/26, arts. 7, 8 and 16","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9941/zakon-o-porezu-na-dohodak-gradjana.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Inbound regime: qualified newly settled employees","value":"Salary tax base and contribution base reduced by 70% for 5 years from the employment contract","unit":"text","source":{"title":"Poreska uprava: Закон о порезу на доходак грађана, consolidated to 80/26, arts. 12a and 15v; PIO Fund 2026 amounts","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9941/zakon-o-porezu-na-dohodak-gradjana.html","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Newly settled employees: who qualifies","value":"Not mainly resident in Serbia in the 24 months before the contract, or under 40 and abroad for study or training in the previous 12 months; an indefinite contract with a qualified employer; must become tax resident (centre of interests)","unit":"text","source":{"title":"Poreska uprava: Закон о порезу на доходак грађана, consolidated to 80/26, arts. 12a and 15v; PIO Fund 2026 amounts","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9941/zakon-o-porezu-na-dohodak-gradjana.html","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Newly settled employees: monthly salary must exceed (three average monthly salaries, 2026)","value":439692,"unit":"money","source":{"title":"Poreska uprava: Закон о порезу на доходак грађана, consolidated to 80/26, arts. 12a and 15v; PIO Fund 2026 amounts","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9941/zakon-o-porezu-na-dohodak-gradjana.html","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Newly settled employees under 40: monthly salary must exceed (two average monthly salaries, 2026)","value":293128,"unit":"money","source":{"title":"Poreska uprava: Закон о порезу на доходак грађана, consolidated to 80/26, arts. 12a and 15v; PIO Fund 2026 amounts","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9941/zakon-o-porezu-na-dohodak-gradjana.html","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Non-residents: salary tax on employment income for work done in Serbia (same rules as residents)","value":0.1,"unit":"rate","note":"with the same non-taxable amount; Serbian income counts for the annual tax","source":{"title":"Poreska uprava: Закон о порезу на доходак грађана, consolidated text to 80/26, arts. 7, 8 and 16","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9941/zakon-o-porezu-na-dohodak-gradjana.html","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Social-security agreements","value":"Agreements with 35 countries; foreigners employed in Serbia by foreign employers pay contributions unless an agreement provides otherwise","unit":"text","source":{"title":"PIO Fund: Међународни уговори","url":"https://www.pio.rs/sr/medunarodni-ugovori","retrievedAt":"2026-11-12","effectiveTo":null}}],"source":{"title":"Poreska uprava: Закон о доприносима за обавезно социјално осигурање arts. 9, 22, 36 and 44; Закон о порезу на доходак грађана arts. 33, 33a and 38 (consolidated texts to 80/26)","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9461/zakon-o-doprinosima-za-obavezno-socijalno-osiguranje.html","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"note":"No digital-nomad permit; the inbound regime is the 70% relief for newly settled employees."}],"sources":[{"title":"Poreska uprava: Закон о порезу на доходак грађана (consolidated text to 80/26, PDF of 18 September 2026)","url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9941/zakon-o-porezu-na-dohodak-gradjana.html","retrievedAt":"2026-11-12"},{"title":"Paragraf (portal to the official text): Zakon o porezu na dohodak građana, consolidated","url":"https://www.paragraf.rs/propisi/zakon_o_porezu_na_dohodak_gradjana.html","retrievedAt":"2026-11-12"},{"title":"National Assembly: Zakon o izmenama i dopunama Zakona o porezu na dohodak građana (adopted text, 80/26)","url":"https://www.parlament.gov.rs/upload/archive/files/lat/pdf/zakoni/14_saziv/2551-26%20-%20Lat..pdf","retrievedAt":"2026-11-12"},{"title":"Poreska uprava: rok za godišnji porez na dohodak građana za 2025. godinu (5 May 2026)","url":"https://www.purs.gov.rs/odnosi-s-javnoscu/novosti/4608558/rok-za-podnosenje-prijave-i-placanje-godisnjeg-poreza-na-dohodak-gradjana-istice-15-maja.html","retrievedAt":"2026-11-12"},{"title":"PIO Fund: Основице за уплату доприноса (2026)","url":"https://www.pio.rs/sr/osnovice-za-uplatu-doprinosa","retrievedAt":"2026-11-12"},{"title":"Poreska uprava: Закон о доприносима за обавезно социјално осигурање (consolidated text to 80/26, PDF of 18 September 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Zakon o porezu na dobit pravnih lica arts. 39–40","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Poreska uprava: Опште о ПДВ-у; Закон о порезу на додату вредност arts. 23 and 33 (PURS consolidated text to 80/26)","source_url":"https://www.purs.gov.rs/fizicka-lica/pdv/opste-o-pdvu.html","retrieved_at":"2026-11-12","status":"verified","label":"Value added tax (porez na dodatu vrednost) [national]","from":null,"to":null,"rate":null,"value":"20%; 10%. Paid by registered businesses and importers. Zakon o porezu na dodatu vrednost art. 23","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Each row has its own source.","tax_year":"2026","effective_from":"2026-02-15","effective_to":null,"source_title":"Poreska uprava: Усклађени динарски износи акциза (Government, 6 February 2026, from 15 February 2026); Zakon o akcizama","source_url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/uputstva/9831/uskladjeni-dinarski-iznosi-akciza.html","retrieved_at":"2026-11-12","status":"verified","label":"Excise duties (akcize) [national]","from":null,"to":null,"rate":null,"value":"specific amounts on fuel, alcohol, tobacco and coffee; 7.5% on electricity. Paid by producers and importers. Zakon o akcizama","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Paragraf (portal to the official text): Zakon o porezu na premije neživotnih osiguranja (Sl. glasnik RS 135/2004 i 68/2014 - dr. zakon), art. 5","source_url":"https://www.paragraf.rs/propisi/zakon-o-porezu-na-premije-nezivotnih-osiguranja.html","retrieved_at":"2026-11-12","status":"verified","label":"Tax on non-life insurance premiums (porez na premije neživotnih osiguranja) [national]","from":null,"to":null,"rate":null,"value":"5%. Paid by insurers. Zakon o porezu na premije neživotnih osiguranja art. 5","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Poreska uprava: Закон о порезу на емисије гасова са ефектом стаклене баште (Sl. glasnik RS 109/25, 80/26), consolidated text of 18 September 2026, arts. 3, 5 and 11","source_url":"https://www.purs.gov.rs/pravna-lica/pregled-propisa/zakoni/4608454/zakon-o-porezu-na-emisije-gasova-sa-efektom-staklene-baste.html","retrieved_at":"2026-11-12","status":"verified","label":"Greenhouse-gas emissions tax (porez na emisije gasova sa efektom staklene bašte) [national]","from":null,"to":null,"rate":null,"value":"EUR 4 per tonne of CO2 above reference emissions. Paid by operators of permitted industrial and power installations. Law of 2025, applies from 1 January 2026","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Paragraf (portal to the official text): Zakon o porezima na imovinu, consolidated to 94/2024, arts. 23 to 31b","source_url":"https://www.paragraf.rs/propisi/zakon_o_porezima_na_imovinu.html","retrieved_at":"2026-11-12","status":"verified","label":"Absolute rights transfer tax (porez na prenos apsolutnih prava) [national]","from":null,"to":null,"rate":null,"value":"2.5%. Paid by sellers of real estate and rights; buyers of used vehicles. Zakon o porezima na imovinu art. 30 (revenue to municipalities)","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Paragraf (portal to the official text): Zakon o porezima na imovinu, consolidated to 94/2024, arts. 14 to 21; Poreska uprava notice of 24 November 2025","source_url":"https://www.paragraf.rs/propisi/zakon_o_porezima_na_imovinu.html","retrieved_at":"2026-11-12","status":"verified","label":"Inheritance and gift tax (porez na nasleđe i poklon) [national]","from":null,"to":null,"rate":null,"value":"0%, 1.5% or 2.5% by order of succession. Paid by heirs and recipients. Zakon o porezima na imovinu art. 19 (revenue to municipalities)","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Paragraf (portal to the official text): Zakon o porezima na upotrebu, držanje i nošenje dobara, consolidated with 118/2025 - usklađeni din. izn., arts. 2 to 6","source_url":"https://www.paragraf.rs/propisi/zakon_o_porezima_na_upotrebu_drzanje_i_nosenje_dobara.html","retrieved_at":"2026-11-12","status":"verified","label":"Taxes on the use of motor vehicles, vessels, aircraft and firearms (porezi na upotrebu, držanje i nošenje dobara) [national]","from":null,"to":null,"rate":null,"value":"fixed annual amounts by engine size (cars RSD 1,910 to 349,560). Paid by owners, at registration. Zakon o porezima na upotrebu, držanje i nošenje dobara","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Uprava carina: Пошиљке, questions and answers (last updated 2026-05-14); Уредба о царинским повластицама","source_url":"https://www.carina.rs/putnici/pitanja-i-odgovori/postanske-posiljke.html","retrieved_at":"2026-11-12","status":"verified","label":"Customs duty (carina) [national]","from":null,"to":null,"rate":null,"value":"Customs Tariff rates; 10% single rate on non-commercial consignments and travellers' goods up to EUR 3,000. Paid by importers and travellers. Carinski zakon","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Each row has its own source.","tax_year":"2026","effective_from":"2026-07-01","effective_to":null,"source_title":"Poreska uprava: Обавештење о измењеним износима републичке административне таксе (1 July 2026)","source_url":"https://www.purs.gov.rs/odnosi-s-javnoscu/novosti/4608585/obavestenje-o-izmenjenim-iznosima-republicke-administrativne-takse.html","retrieved_at":"2026-11-12","status":"verified","label":"Republic administrative fees (republičke administrativne takse) [national]","from":null,"to":null,"rate":null,"value":"fixed amounts per document or service, e.g. RSD 430 per request, RSD 860 per tax certificate. Paid by applicants to state bodies. Zakon o republičkim administrativnim taksama, amounts from 1 July 2026","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"RTS (public media service): Taksa za javni medijski servis i uslovi oslobađanja; Zakon o javnim medijskim servisima arts. 37 to 41","source_url":"https://www.rts.rs/lat/rts/javni-servis/taksa/2159586/taksa-za-javni-medijski-servis-i-uslovi-oslobadjanja.html","retrieved_at":"2026-11-12","status":"verified","label":"Public media service fee (taksa za javni medijski servis) [national]","from":null,"to":null,"rate":null,"value":"RSD 349 a month in 2026. Paid by users of electricity meters, on the electricity bill. Zakon o javnim medijskim servisima arts. 37–41","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Paragraf (portal to the official text): Zakon o profesionalnoj rehabilitaciji i zapošljavanju osoba sa invaliditetom (Sl. glasnik RS 36/2009, 32/2013 i 14/2022 - dr. zakon), arts. 24 to 28","source_url":"https://www.paragraf.rs/propisi/zakon_o_profesionalnoj_rehabilitaciji_i_zaposljavanju_osoba_sa_invaliditetom.html","retrieved_at":"2026-11-12","status":"verified","label":"Payment in lieu of employing persons with disabilities [national]","from":null,"to":null,"rate":null,"value":"50% of the average salary per person not employed. Paid by employers with 20 or more employees below the quota. Zakon o profesionalnoj rehabilitaciji i zapošljavanju osoba sa invaliditetom art. 26","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Paragraf (portal to the official text): Zakon o porezima na imovinu, consolidated to Sl. glasnik RS 94/2024, arts. 5, 6, 11 and 13; Poreska uprava notice of 12 November 2025","source_url":"https://www.paragraf.rs/propisi/zakon_o_porezima_na_imovinu.html","retrieved_at":"2026-11-12","status":"verified","label":"Property tax (porez na imovinu) [local]","from":null,"to":null,"rate":null,"value":"up to 0.4% (bookkeepers), 0.3% (land), 0.4% to 2% progressive for other owners. Paid by owners of real estate. Zakon o porezima na imovinu art. 11; rates set by each municipality","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Paragraf (portal to the official text): Zakon o ugostiteljstvu (Sl. glasnik RS 17/2019 and amendments), arts. 70 to 76","source_url":"https://www.paragraf.rs/propisi/zakon-o-ugostiteljstvu.html","retrieved_at":"2026-11-12","status":"verified","label":"Tourist tax (boravišna taksa) [local]","from":null,"to":null,"rate":null,"value":"per night, set by the municipality within Government limits. Paid by guests in tourist accommodation. Zakon o ugostiteljstvu arts. 70–76","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Paragraf (portal to the official text): Zakon o finansiranju lokalne samouprave (to 115/2025), arts. 6, 15–15v","source_url":"https://www.paragraf.rs/propisi/zakon_o_finansiranju_lokalne_samouprave.html","retrieved_at":"2026-11-12","status":"verified","label":"Local communal fees (lokalne komunalne takse) [local]","from":null,"to":null,"rate":null,"value":"business-sign fee up to 2, 3 or 10 average salaries a year; vehicle fee by engine size. Paid by businesses and vehicle owners. Zakon o finansiranju lokalne samouprave arts. 15–15v","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Paragraf (portal to the official text): Zakon o finansiranju lokalne samouprave (to 115/2025), arts. 6, 15–15v","source_url":"https://www.paragraf.rs/propisi/zakon_o_finansiranju_lokalne_samouprave.html","retrieved_at":"2026-11-12","status":"verified","label":"Environmental protection fee and other fees for the use of public goods (naknade za korišćenje javnih dobara) [local]","from":null,"to":null,"rate":null,"value":"set by Government act within the law's maxima. Paid by property users and businesses. Zakon o naknadama za korišćenje javnih dobara arts. 134–138","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Paragraf (portal to the official text): Zakon o finansiranju lokalne samouprave, consolidated to 115/2025 - usklađeni din. izn., arts. 6 and 35","source_url":"https://www.paragraf.rs/propisi/zakon_o_finansiranju_lokalne_samouprave.html","retrieved_at":"2026-11-12","status":"verified","label":"Local administrative fees (lokalne administrativne takse) [local]","from":null,"to":null,"rate":null,"value":"set by each municipal assembly. Paid by applicants to municipal bodies. Zakon o finansiranju lokalne samouprave art. 6","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Government of the Republic of Serbia: Tax system (srbija.gov.rs, Business > Taxes)","source_url":"https://www.srbija.gov.rs/tekst/en/130076/tax-system-.php","retrieved_at":"2026-11-13","status":"not_applicable","label":"Surcharge on income tax (solidarity, health or defence levy)","from":null,"to":null,"rate":null,"value":"None: the Government's list of taxes has no surcharge; higher incomes pay the annual income tax instead","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Paragraf (portal to the official text): Zakon o finansiranju lokalne samouprave, consolidated to 115/2025 - usklađeni din. izn., arts. 6 and 35","source_url":"https://www.paragraf.rs/propisi/zakon_o_finansiranju_lokalne_samouprave.html","retrieved_at":"2026-11-12","status":"not_applicable","label":"Regional or municipal income tax","from":null,"to":null,"rate":null,"value":"None: municipalities' own revenues (art. 6 of the Law on financing local self-government) include no income tax; they receive a share of the national salary tax (art. 35)","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Government of the Republic of Serbia: Tax system (srbija.gov.rs, Business > Taxes)","source_url":"https://www.srbija.gov.rs/tekst/en/130076/tax-system-.php","retrieved_at":"2026-11-13","status":"not_applicable","label":"Church tax","from":null,"to":null,"rate":null,"value":"None: not among the taxes in the Government's list of the tax system","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Government of the Republic of Serbia: Tax system (srbija.gov.rs, Business > Taxes)","source_url":"https://www.srbija.gov.rs/tekst/en/130076/tax-system-.php","retrieved_at":"2026-11-13","status":"not_applicable","label":"Wealth tax","from":null,"to":null,"rate":null,"value":"None: the only property taxes in the Government's list are the property tax, inheritance and gift tax, transfer tax and use taxes","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Paragraf (portal to the official text): Zakon o finansiranju lokalne samouprave, consolidated to 115/2025 - usklađeni din. izn., arts. 6 and 35","source_url":"https://www.paragraf.rs/propisi/zakon_o_finansiranju_lokalne_samouprave.html","retrieved_at":"2026-11-12","status":"not_applicable","label":"Local sales tax","from":null,"to":null,"rate":null,"value":"None: municipalities' own revenues (art. 6) include no sales tax; VAT and excise are national","unit":"text"},{"section_id":"tax-inventory","section":"Complete list of taxes and charges","group":"other","basis":"","note":"Each row has its own source.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Government of the Republic of Serbia: Tax system (srbija.gov.rs, Business > Taxes)","source_url":"https://www.srbija.gov.rs/tekst/en/130076/tax-system-.php","retrieved_at":"2026-11-13","status":"not_applicable","label":"Digital services tax, financial transaction tax, air passenger tax","from":null,"to":null,"rate":null,"value":"None: not among the taxes in the Government's list of the tax system","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"No digital-nomad permit; the inbound regime is the 70% relief for newly settled employees.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Poreska uprava: Закон о доприносима за обавезно социјално осигурање arts. 9, 22, 36 and 44; Закон о порезу на доходак грађана arts. 33, 33a and 38 (consolidated texts to 80/26)","source_url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9461/zakon-o-doprinosima-za-obavezno-socijalno-osiguranje.html","retrieved_at":"2026-11-12","status":"verified","label":"Entrepreneurs on actual income","from":null,"to":null,"rate":null,"value":"10% income tax on taxable profit, plus contributions of 24% pension, 10.3% health and 0.75% unemployment (at least on the lowest base)","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"No digital-nomad permit; the inbound regime is the 70% relief for newly settled employees.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Poreska uprava: Закон о порезу на доходак грађана arts. 40–41; Уредба о паушалном опорезивању (to 115/25)","source_url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9941/zakon-o-porezu-na-dohodak-gradjana.html","retrieved_at":"2026-11-12","status":"verified","label":"Flat-rate entrepreneurs (paušal)","from":null,"to":null,"rate":null,"value":"Tax and contributions on a flat-rate income set by the Tax Administration; for turnover up to RSD 6,000,000 a year, not VAT-registered, outside the excluded activities","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"No digital-nomad permit; the inbound regime is the 70% relief for newly settled employees.","tax_year":"2026","effective_from":"2026-02-01","effective_to":null,"source_title":"Poreska uprava: Усклађени динарски неопорезиви износи (Government, 22 January 2026, from 1 February 2026); ZPDG arts. 85–86","source_url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/uputstva/8089/uskladjeni-dinarski-neoporezivi-iznosi-poreza-na-dohodak-gradjana.html","retrieved_at":"2026-11-12","status":"verified","label":"Freelancers paid from abroad (no withholding payer)","from":null,"to":null,"rate":null,"value":"Quarterly self-assessment: model A, 20% after RSD 110,647 of costs; model B, 10% after RSD 66,733 plus 34% of gross income; pension and health contributions on top","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"No digital-nomad permit; the inbound regime is the 70% relief for newly settled employees.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Poreska uprava: Опште о ПДВ-у; Закон о порезу на додату вредност arts. 23 and 33 (PURS consolidated text to 80/26)","source_url":"https://www.purs.gov.rs/fizicka-lica/pdv/opste-o-pdvu.html","retrieved_at":"2026-11-12","status":"verified","label":"VAT registration threshold (turnover in 12 months)","from":null,"to":null,"rate":null,"value":8000000,"unit":"money"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"No digital-nomad permit; the inbound regime is the 70% relief for newly settled employees.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Government of Serbia, Welcome to Serbia (foreigners' portal): Потребна вам је дозвола за привремени боравак (last updated 12.11.2026); Zakon o strancima art. 40","source_url":"https://welcometoserbia.gov.rs/%D0%BF%D1%80%D0%B8%D0%B2%D1%80%D0%B5%D0%BC%D0%B5%D0%BD%D0%B8-%D0%B1%D0%BE%D1%80%D0%B0%D0%B2%D0%B0%D0%BA","retrieved_at":"2026-11-12","status":"not_applicable","label":"Digital-nomad or remote-work visa","from":null,"to":null,"rate":null,"value":"None: the grounds for temporary residence (employment, education, research, investor, Serbian origin, start-up, talent, property, family, independent stay and others) include no digital-nomad ground; the Law on Foreigners allows the Government to create one, but no act has been adopted","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"No digital-nomad permit; the inbound regime is the 70% relief for newly settled employees.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Government of Serbia, Welcome to Serbia (foreigners' portal): Потребна вам је дозвола за привремени боравак (last updated 12.11.2026); Zakon o strancima art. 40","source_url":"https://welcometoserbia.gov.rs/%D0%BF%D1%80%D0%B8%D0%B2%D1%80%D0%B5%D0%BC%D0%B5%D0%BD%D0%B8-%D0%B1%D0%BE%D1%80%D0%B0%D0%B2%D0%B0%D0%BA","retrieved_at":"2026-11-12","status":"verified","label":"Where residence permits are issued","from":null,"to":null,"rate":null,"value":"Ministry of the Interior, Police Directorate (its units for the movement and stay of foreigners)","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"No digital-nomad permit; the inbound regime is the 70% relief for newly settled employees.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Government of Serbia, Welcome to Serbia (foreigners' portal): Потребна вам је дозвола за привремени боравак (last updated 12.11.2026); Zakon o strancima art. 40","source_url":"https://welcometoserbia.gov.rs/%D0%BF%D1%80%D0%B8%D0%B2%D1%80%D0%B5%D0%BC%D0%B5%D0%BD%D0%B8-%D0%B1%D0%BE%D1%80%D0%B0%D0%B2%D0%B0%D0%BA","retrieved_at":"2026-11-12","status":"verified","label":"Foreigners working remotely in Serbia for foreign payers","from":null,"to":null,"rate":null,"value":"Must self-assess and pay income tax and pension and health contributions quarterly on income for work done in Serbia, even as non-residents (Government guidance)","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"No digital-nomad permit; the inbound regime is the 70% relief for newly settled employees.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Poreska uprava: Закон о порезу на доходак грађана, consolidated text to 80/26, arts. 7, 8 and 16","source_url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9941/zakon-o-porezu-na-dohodak-gradjana.html","retrieved_at":"2026-11-12","status":"verified","label":"Tax residence of a foreigner living in Serbia","from":null,"to":null,"rate":null,"value":"Resident with domicile or the centre of business and vital interests in Serbia, or after 183 days in a 12-month period; 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the inbound regime is the 70% relief for newly settled employees.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Poreska uprava: Закон о порезу на доходак грађана, consolidated to 80/26, arts. 12a and 15v; PIO Fund 2026 amounts","source_url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9941/zakon-o-porezu-na-dohodak-gradjana.html","retrieved_at":"2026-11-12","status":"verified","label":"Newly settled employees: who qualifies","from":null,"to":null,"rate":null,"value":"Not mainly resident in Serbia in the 24 months before the contract, or under 40 and abroad for study or training in the previous 12 months; an indefinite contract with a qualified employer; must become tax resident (centre of interests)","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"No digital-nomad permit; the inbound regime is the 70% relief for newly settled employees.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Poreska uprava: Закон о порезу на доходак грађана, consolidated to 80/26, arts. 12a and 15v; PIO Fund 2026 amounts","source_url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9941/zakon-o-porezu-na-dohodak-gradjana.html","retrieved_at":"2026-11-12","status":"verified","label":"Newly settled employees: monthly salary must exceed (three average monthly salaries, 2026)","from":null,"to":null,"rate":null,"value":439692,"unit":"money"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"No digital-nomad permit; the inbound regime is the 70% relief for newly settled employees.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Poreska uprava: Закон о порезу на доходак грађана, consolidated to 80/26, arts. 12a and 15v; PIO Fund 2026 amounts","source_url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9941/zakon-o-porezu-na-dohodak-gradjana.html","retrieved_at":"2026-11-12","status":"verified","label":"Newly settled employees under 40: monthly salary must exceed (two average monthly salaries, 2026)","from":null,"to":null,"rate":null,"value":293128,"unit":"money"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"with the same non-taxable amount; Serbian income counts for the annual tax","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Poreska uprava: Закон о порезу на доходак грађана, consolidated text to 80/26, arts. 7, 8 and 16","source_url":"https://www.purs.gov.rs/fizicka-lica/pregled-propisa/zakoni/9941/zakon-o-porezu-na-dohodak-gradjana.html","retrieved_at":"2026-11-12","status":"verified","label":"Non-residents: salary tax on employment income for work done in Serbia (same rules as residents)","from":null,"to":null,"rate":0.1,"value":null,"unit":"rate"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"No digital-nomad permit; the inbound regime is the 70% relief for newly settled employees.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"PIO Fund: Међународни уговори","source_url":"https://www.pio.rs/sr/medunarodni-ugovori","retrieved_at":"2026-11-12","status":"verified","label":"Social-security agreements","from":null,"to":null,"rate":null,"value":"Agreements with 35 countries; foreigners employed in Serbia by foreign employers pay contributions unless an agreement provides otherwise","unit":"text"}],"pageUrl":"https://calcbloc.com/serbia/tax-tables/2026","attribution":{"source":"CalcBloc","url":"https://calcbloc.com/serbia/tax-tables/2026","required":true,"text":"Data by CalcBloc (calcbloc.com)"}}