Serbian tax tables 2026
The 10% salary tax and the monthly non-taxable amount, the annual personal income tax with its deductions and the under-40 reduction, employee and employer contributions with the 2026 lowest and highest base, employer levies and hiring reliefs, the minimum wage, public holidays, corporate tax, withholding and non-resident rules, capital gains and rent, municipal property tax and fees, the transfer, inheritance and gift taxes, VAT, excise, vehicle taxes, entrepreneurs, flat-rate taxation and freelancers, the 70% relief for newly settled employees, customs and travel allowances and the complete list of taxes, each figure with its official source.
- 2026-01-01 to 2026-12-31
- RSD
Income tax
Salary tax (porez na zarade)
| Gross monthly salary of a full-time employee (withheld by the employer) | Rate |
|---|---|
| Non-taxable amount (neoporezivi iznos), full-time employee: RSD 0 to RSD 34,221 | 0% |
| Salary above the non-taxable amount: Over RSD 34,221 | 10% |
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.
Source: Poreska uprava: Закон о порезу на доходак грађана, consolidated to 80/26 (PDF of 18 September 2026), arts. 15a and 16 · retrieved 2026-11-12
Annual personal income tax (godišnji porez na dohodak građana)
| Item | Value |
|---|---|
| Threshold: annual net income above this many average annual salariesthe threshold itself is deducted from the taxable income | 3 |
| Rate on the taxable income up to six average annual salaries | 10% |
| Rate on the taxable income above six average annual salaries | 15% |
| Average annual salaries at which the higher rate starts | 6 |
| Personal deduction for the taxpayer, share of the average annual salary | 40% |
| Deduction per dependent family member, share of the average annual salary | 15% |
| Cap on all personal deductions, share of the taxable income | 50% |
| Taxpayers under 40 on 31 December: extra reduction of wages and self-employment income, in average annual salaries | 3 |
| Threshold for 2025 income (three average annual salaries)Source: purs.gov.rs · retrieved 2026-11-12 | RSD 5,439,096 |
| Filing deadline for 2025 incomeSource: purs.gov.rs · retrieved 2026-11-12 | 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) |
Basis: Net income of the calendar year (after the tax and employee contributions paid on it)
The dinar thresholds for 2026 income are published in 2027.
Source: Poreska uprava: Закон о порезу на доходак грађана, consolidated text to 80/26 (PDF of 18 September 2026), arts. 87 to 89 · retrieved 2026-11-12
Withholding on dividends, interest and royalties; non-residents
| Item | Value |
|---|---|
| Individuals: interest, dividends and investment-fund income (capital income)interest on dinar savings and on government and central-bank debt securities is exempt | 15% |
| Individuals: royalties (author's, related and industrial-property rights)after standardised costs of 34%, 43% or 50% | 20% |
| Non-resident companies: dividends, royalties, interest, rents and listed servicesunless a tax treaty provides otherwiseSource: purs.gov.rs · retrieved 2026-11-12 | 20% |
| Non-resident companies in jurisdictions with a preferential tax system: royalties, interest, rents and servicesSource: purs.gov.rs · retrieved 2026-11-12 | 25% |
| Non-resident individuals: employment income for work done in Serbiathe same salary tax and non-taxable amount as residents; Serbian income also counts for the annual income tax | 10% |
| Residence test | 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) |
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.
Source: 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 · retrieved 2026-11-12
Capital gains, rental income and pensions
| Item | Value |
|---|---|
| Capital gains of individuals (real estate, shares, fund units, intellectual property, digital assets) | 15% |
| No capital gain on assets held continuously for at least this many years | 10 |
| Sale of real estate: reinvestment | No tax if the proceeds are invested in the seller's own housing within 90 days |
| Rental income from real estate | 20% |
| Standardised costs deducted from gross rentactual costs may be claimed instead | 25% |
| Pensions | Exempt: pensions, pension supplements and disability benefits from compulsory pension and disability insurance (ZPDG art. 9) |
Source: 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 · retrieved 2026-11-12
Employee contributions
Employer costs
Lowest and highest contribution base, 2026
| Item | Value |
|---|---|
| Lowest monthly base, 1 January to 31 December 2026 | RSD 51,297 |
| Highest monthly base, 1 January to 31 December 2026 | RSD 732,820 |
| Highest annual base, 2026 | RSD 8,793,840 |
| Lowest base as a share of the average monthly salary | 35% |
| Highest base in average monthly salaries | 5 |
Basis: Insured person's monthly pay
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.
Source: PIO Fund (Republički fond za penzijsko i invalidsko osiguranje): Основице за уплату доприноса, 2026 bases (Sl. glasnik RS 112/25) · retrieved 2026-11-12
Employer levies and hiring reliefs
| Item | Value |
|---|---|
| Quota for employees with disabilities | 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) |
| Payment for each person with a disability not employed, share of the average salarypaying it fulfils the quota; contracts with disability-employment enterprises are an alternative | 50% |
| Payroll tax, training or housing levySource: srbija.gov.rs · retrieved 2026-11-13 | None: the Government's list of the tax system has no payroll tax; employers pay only the contributions above |
| New-hire relief (refund of contributions)Source: purs.gov.rs · retrieved 2026-11-12 | 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 |
| Micro and small employers hiring at least two new employees: refund of contributionsSource: purs.gov.rs · retrieved 2026-11-12 | 75% |
Reliefs are refunds, stored as notes; law 80/26 extends them to 2028 wages.
Source: 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 · retrieved 2026-11-12
Minimum wage (minimalna cena rada)
| Item | Value |
|---|---|
| Minimum net wage per working hour, from 1 January 2026 | RSD 371 |
| Minimum monthly net wage announced by the Government (174 working hours) | RSD 64,554 |
| Minimum net wage per working hour, January to December 2027 | RSD 405 |
Set per working hour, excluding tax and contributions, for each calendar year.
Source: 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) · retrieved 2026-11-13
Other rates
Public holidays 2026 (non-working days)
| Item | Value |
|---|---|
| Нова година (New Year's Day) | 2026-01-01 |
| Нова година, други дан (New Year, second day) | 2026-01-02 |
| Божић, први дан (Orthodox Christmas Day) | 2026-01-07 |
| Сретење – Дан државности Србије (Statehood Day) | 2026-02-15 |
| Сретење – Дан државности Србије, други дан (Statehood Day, second day) | 2026-02-16 |
| Сретење – Дан државности: нерадни дан јер 15. фебруар пада у недељу (Statehood Day, day off because 15 February is a Sunday) | 2026-02-17 |
| Велики петак (Orthodox Good Friday) | 2026-04-10 |
| Велика субота (Orthodox Holy Saturday) | 2026-04-11 |
| Васкрс (Orthodox Easter Sunday) | 2026-04-12 |
| Васкршњи понедељак (Orthodox Easter Monday) | 2026-04-13 |
| Празник рада (Labour Day) | 2026-05-01 |
| Празник рада, други дан (Labour Day, second day) | 2026-05-02 |
| Дан примирја у Првом светском рату (Armistice Day) | 2026-11-11 |
| A state holiday on a Sunday | The first following working day is a day off (Law on state and other holidays art. 3a) |
| Working holidays (not days off) | 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) |
The 2027 list is in the public-holidays dataset.
Source: National Bank of Serbia: Public holidays in Serbia (2026); Zakon o državnim i drugim praznicima u Republici Srbiji · retrieved 2026-11-13
Corporate income tax (porez na dobit pravnih lica)
| Item | Value |
|---|---|
| Standard rate (proportional and uniform) | 15% |
| Small-business rate | None: one rate for all companies; small entrepreneurs may use flat-rate taxation instead (see the entrepreneurs section) |
| Global minimum tax (domestic top-up tax) | Not in force in 2026: the Ministry of Finance's draft law (consultation June 2026) would apply from the day Serbia joins the EU |
Source: Poreska uprava: Закон о порезу на добит правних лица (consolidated to 80/26, PDF of 18 September 2026), arts. 39–40 · retrieved 2026-11-12
Local taxes and fees: property tax, tourist tax, communal fees
| Item | Value |
|---|---|
| Property tax: maximum rate, real estate of taxpayers who keep business books | 0.4% |
| Property tax: maximum rate, land of taxpayers who keep no books | 0.3% |
| Property tax: maximum rate on other real estate of taxpayers who keep no books, base up to RSD 10,000,000 | 0.4% |
| Property tax: maximum rate on other real estate of taxpayers who keep no books, part of the base over RSD 10,000,000 | 0.6% |
| Property tax: maximum rate on other real estate of taxpayers who keep no books, part of the base over RSD 25,000,000 | 1% |
| Property tax: maximum rate on other real estate of taxpayers who keep no books, part of the base over RSD 50,000,000 | 2% |
| Property tax: reduction for the home the owner lives inat most RSD 20,000 a year | 50% |
| Property tax base for taxpayers who keep no books | Useful area × the average price per m² in the zone, set by each municipality from sales from 1 October to 30 September |
| Tourist tax (boravišna taksa)Source: paragraf.rs · retrieved 2026-11-12 | 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 |
| Business-sign fee: companies exempt below this annual revenue (small entities)Source: paragraf.rs · retrieved 2026-11-12 | RSD 50,000,000 |
| Business-sign fee: maximum per yearSource: paragraf.rs · retrieved 2026-11-12 | Medium entities up to 2 average salaries, large entities up to 3, banks, insurers, energy, telecom, tobacco and casinos up to 10 |
| Local fee for keeping a passenger car over 1,600 to 2,000 cm³: maximum per yearSource: paragraf.rs · retrieved 2026-11-12 | RSD 3,370 |
| Environmental protection feeSource: paragraf.rs · retrieved 2026-11-12 | Set by the Government within the maxima of the Law on fees for the use of public goods; revenue goes to the municipality |
| Municipalities' share of the national salary tax paid by their residentscities 77%, Belgrade 66%; there is no local income taxSource: paragraf.rs · retrieved 2026-11-12 | 74% |
Municipalities set their own rates within these limits; there is no national list.
Source: 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 · retrieved 2026-11-12
Property transfer tax, inheritance and gift tax
| Item | Value |
|---|---|
| Absolute rights transfer tax (porez na prenos apsolutnih prava): real estate, intellectual property, used vehicles, vessels and aircraftpaid by the seller (by the buyer for used motor vehicles) | 2.5% |
| New buildings sold with VAT | Outside the transfer tax: VAT is charged instead |
| First home: exempt area for the buyer, m²adult Serbian citizen resident in Serbia buying a first flat; once only | 40 |
| First home: extra exempt area per household member, m² | 15 |
| Inheritance and gifts: first order of succession, spouse and parents | 0% (exempt) |
| Inheritance and gifts: second order of succession | 1.5% |
| Inheritance and gifts: third and later orders, or no relationship | 2.5% |
| Cash, deposits, receivables, digital assets and movables from the same person: not taxed up to, per year and per category | RSD 100,000 |
Inheritance and gift tax is assessed on market value less debts.
Source: Paragraf (portal to the official text): Zakon o porezima na imovinu, consolidated to 94/2024, arts. 23 to 31b · retrieved 2026-11-12
Value added tax (porez na dodatu vrednost, PDV)
| Item | Value |
|---|---|
| Standard rate | 20% |
| Special (reduced) rate: basic foods, medicines, textbooks, newspapers, accommodation, natural gas and heating, first transfer of homes and other listed items | 10% |
| Registration: turnover in the previous 12 months above | RSD 8,000,000 |
Businesses below the threshold are small taxpayers and do not charge VAT unless they register voluntarily.
Source: Poreska uprava: Опште о ПДВ-у; Закон о порезу на додату вредност arts. 23 and 33 (PURS consolidated text to 80/26) · retrieved 2026-11-12
Excise, insurance-premium and greenhouse-gas taxes: headline rates
| Item | Value |
|---|---|
| Excise: unleaded petrol, per litre (from 15 February 2026) | RSD 72 |
| Excise: diesel (gas oils), per litre | RSD 74.04 |
| Excise: LPG, per kg | RSD 56.23 |
| Excise: spirits, per hectolitre of pure alcohol | RSD 57,570.84 |
| Excise: beer, per litre | RSD 32.91 |
| Excise: roasted coffee, per kg | RSD 144.68 |
| Excise: cigarettes, specific amount per pack, January to June 2026 | RSD 106.90 |
| Excise: cigarettes, specific amount per pack, July to December 2026 | RSD 108.40 |
| Excise: cigarettes, ad valorem share of the retail price | 33% |
| Excise: cigarettes, minimum per pack from 7 March 2026 | RSD 245.39 |
| Excise: electricity for final consumption | 7.5% |
| Sugar-sweetened drinks | No excise: not among the excise goods listed in the Excise Law (art. 2) |
| Tax on non-life insurance premiumspaid by the insurer; accident, voluntary health and some other classes exemptSource: paragraf.rs · retrieved 2026-11-12 | 5% |
| Greenhouse-gas emissions tax (from 1 January 2026)Source: purs.gov.rs · retrieved 2026-11-12 | EUR 4 per tonne of CO2 above the reference emissions of permitted installations in fertilisers, cement, iron and steel, aluminium and electricity generation |
| Full excise schedule | Excise Law (Zakon o akcizama) and the Government's yearly adjusted dinar amounts |
Temporary fuel-excise cuts later in 2026 are not stored.
Source: Poreska uprava: Усклађени динарски износи акциза (Government, 6 February 2026, from 15 February 2026); Zakon o akcizama · retrieved 2026-11-12
Vehicle taxes and registration charges
| Item | Value |
|---|---|
| Annual tax on the use of a passenger car, up to 1,150 cm³ | RSD 1,910 |
| Annual tax on the use of a passenger car, over 1,150 to 1,300 cm³ | RSD 3,740 |
| Annual tax on the use of a passenger car, over 1,300 to 1,600 cm³ | RSD 8,230 |
| Annual tax on the use of a passenger car, over 1,600 to 2,000 cm³ | RSD 16,890 |
| Annual tax on the use of a passenger car, over 2,000 to 2,500 cm³ | RSD 83,470 |
| Annual tax on the use of a passenger car, over 2,500 to 3,000 cm³ | RSD 169,120 |
| Annual tax on the use of a passenger car, over 3,000 cm³ | RSD 349,560 |
| Reductions by age | 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 |
| Electric and hybrid vehicles | Exempt |
| Registration: traffic licenceSource: purs.gov.rs · retrieved 2026-11-12 | RSD 880 |
| Registration: stickerSource: purs.gov.rs · retrieved 2026-11-12 | RSD 270 |
| Registration: pair of plates (passenger cars)Source: purs.gov.rs · retrieved 2026-11-12 | RSD 1,490 |
| Used vehiclesSource: paragraf.rs · retrieved 2026-11-12 | The buyer pays the 2.5% absolute rights transfer tax |
The use tax is paid at each yearly registration; fees from 1 July 2026.
Source: 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 · retrieved 2026-11-12
Entrepreneurs and freelancers: income tax and contributions
| Item | Value |
|---|---|
| Entrepreneurs on actual income: income tax on taxable profitor a personal salary taxed as wages | 10% |
| Self-employed: pension and disability contribution | 24% |
| Self-employed: health insurance contribution | 10.3% |
| Self-employed: unemployment contribution | 0.75% |
| Self-employed: lowest monthly contribution base, 2026Source: pio.rs · retrieved 2026-11-12 | RSD 51,297 |
| Self-employed: highest monthly contribution base, 2026Source: pio.rs · retrieved 2026-11-12 | RSD 732,820 |
| Flat-rate taxation (paušalno oporezivanje)Source: purs.gov.rs · retrieved 2026-11-12 | 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 |
| Flat-rate taxation: refused if the previous year's (or planned) turnover exceedsSource: purs.gov.rs · retrieved 2026-11-12 | RSD 6,000,000 |
| Flat-rate taxation: also refusedSource: purs.gov.rs · retrieved 2026-11-12 | VAT-registered entrepreneurs; advertising and market research, wholesale and retail trade, hotels and restaurants, financial intermediation, real estate |
| Flat-rate base: maximum yearly increase in 2026 and 2027unless the activity or place changesSource: purs.gov.rs · retrieved 2026-11-12 | 10% |
| Freelancers (contract income from payers who do not withhold), model A: standardised costs per quarterSource: purs.gov.rs · retrieved 2026-11-12 | RSD 110,647 |
| Freelancers, model A: tax rate on the restSource: purs.gov.rs · retrieved 2026-11-12 | 20% |
| Freelancers, model B: standardised costs per quarter (plus 34% of the gross income)Source: purs.gov.rs · retrieved 2026-11-12 | RSD 66,733 |
| Freelancers, model B: tax rate on the restthe quarterly pension base is at least three lowest monthly basesSource: purs.gov.rs · retrieved 2026-11-12 | 10% |
| Freelancers: contributionsSource: purs.gov.rs · retrieved 2026-11-12 | 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 |
Basis: Taxable income of the period
Freelancer amounts from 1 February 2026.
Source: 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) · retrieved 2026-11-12
Customs, import VAT and travel allowances
| Item | Value |
|---|---|
| Duty-free threshold for non-commercial consignments | EUR 50 actual value (alcohol, perfume and tobacco excluded); gifts between private persons up to EUR 70 are free of duty and VAT |
| Consignments above the threshold | 10% single duty rate plus 20% VAT up to EUR 3,000; above that, the regular procedure at the Customs Tariff rates |
| Duty basis | 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 |
| Import VAT10% for goods on the reduced list; due on every consignment whatever its valueSource: purs.gov.rs · retrieved 2026-11-12 | 20% |
| Collection scheme for low-value importsSource: purs.gov.rs · retrieved 2026-11-12 | No IOSS-type scheme: Customs calculates duty and VAT from electronic pre-arrival data and the recipient pays on delivery |
| Customs feesSource: carina.rs · retrieved 2026-11-12 | 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 |
| Fee for a customs expert opinion, individualsSource: carina.rs · retrieved 2026-11-12 | RSD 2,160 |
| Fee for a customs expert opinion, companiesSource: carina.rs · retrieved 2026-11-12 | RSD 17,480 |
| Travellers: duty-free goods (domestic travellers)Source: carina.rs · retrieved 2026-11-12 | 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) |
| Travellers: tobaccoSource: carina.rs · retrieved 2026-11-12 | 50 cigarettes, or 25 cigarillos, or 10 cigars, or 50 g of tobacco |
| Travellers: alcoholSource: carina.rs · retrieved 2026-11-12 | 1 litre of spirits or 1 litre of sparkling or liqueur wine, and 1 litre of other wine |
| Travellers: perfumeSource: carina.rs · retrieved 2026-11-12 | One perfume up to 50 ml and one toilet water up to 25 ml |
| Travellers: fuelSource: carina.rs · retrieved 2026-11-12 | Fuel in the vehicle's factory-fitted tanks is duty-free (no quantity limit stated) |
| Travellers: goods above the allowanceSource: carina.rs · retrieved 2026-11-12 | 10% duty on the estimated value plus 20% VAT, up to EUR 3,000 |
| Cash declarationSource: carina.rs · retrieved 2026-11-12 | Cash and bearer instruments of EUR 10,000 or more (in dinars or foreign currency) must be declared to Customs on entry and exit |
| Official tariffSource: carina.rs · retrieved 2026-11-12 | Uprava carina TARIC in the ITMS application: https://itms.carina.rs (free, no login; nomenclature, measures and an indicative duty calculator) |
Customs Law and the Decree on customs reliefs; Serbia is outside the EU customs union.
Source: Uprava carina: Пошиљке, questions and answers (last updated 2026-05-14); Уредба о царинским повластицама · retrieved 2026-11-12
Complete list of taxes and charges
| Item | Value |
|---|---|
| Salary tax and personal income tax (porez na dohodak građana) [national]Source: purs.gov.rs · retrieved 2026-11-12 | 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 |
| Mandatory social insurance contributions (doprinosi za obavezno socijalno osiguranje) [national]Source: purs.gov.rs · retrieved 2026-11-12 | 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 |
| Corporate income tax (porez na dobit pravnih lica) [national]Source: purs.gov.rs · retrieved 2026-11-12 | 15%; withholding 20% (25% preferential jurisdictions) on payments to non-residents. Paid by companies. Zakon o porezu na dobit pravnih lica arts. 39–40 |
| Value added tax (porez na dodatu vrednost) [national]Source: purs.gov.rs · retrieved 2026-11-12 | 20%; 10%. Paid by registered businesses and importers. Zakon o porezu na dodatu vrednost art. 23 |
| Excise duties (akcize) [national]Source: purs.gov.rs · retrieved 2026-11-12 | specific amounts on fuel, alcohol, tobacco and coffee; 7.5% on electricity. Paid by producers and importers. Zakon o akcizama |
| Tax on non-life insurance premiums (porez na premije neživotnih osiguranja) [national]Source: paragraf.rs · retrieved 2026-11-12 | 5%. Paid by insurers. Zakon o porezu na premije neživotnih osiguranja art. 5 |
| Greenhouse-gas emissions tax (porez na emisije gasova sa efektom staklene bašte) [national]Source: purs.gov.rs · retrieved 2026-11-12 | 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 |
| Absolute rights transfer tax (porez na prenos apsolutnih prava) [national]Source: paragraf.rs · retrieved 2026-11-12 | 2.5%. Paid by sellers of real estate and rights; buyers of used vehicles. Zakon o porezima na imovinu art. 30 (revenue to municipalities) |
| Inheritance and gift tax (porez na nasleđe i poklon) [national]Source: paragraf.rs · retrieved 2026-11-12 | 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) |
| Taxes on the use of motor vehicles, vessels, aircraft and firearms (porezi na upotrebu, držanje i nošenje dobara) [national]Source: paragraf.rs · retrieved 2026-11-12 | 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 |
| Customs duty (carina) [national]Source: carina.rs · retrieved 2026-11-12 | 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 |
| Republic administrative fees (republičke administrativne takse) [national]Source: purs.gov.rs · retrieved 2026-11-12 | 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 |
| Public media service fee (taksa za javni medijski servis) [national]Source: rts.rs · retrieved 2026-11-12 | RSD 349 a month in 2026. Paid by users of electricity meters, on the electricity bill. Zakon o javnim medijskim servisima arts. 37–41 |
| Payment in lieu of employing persons with disabilities [national]Source: paragraf.rs · retrieved 2026-11-12 | 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 |
| Property tax (porez na imovinu) [local]Source: paragraf.rs · retrieved 2026-11-12 | 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 |
| Tourist tax (boravišna taksa) [local]Source: paragraf.rs · retrieved 2026-11-12 | per night, set by the municipality within Government limits. Paid by guests in tourist accommodation. Zakon o ugostiteljstvu arts. 70–76 |
| Local communal fees (lokalne komunalne takse) [local]Source: paragraf.rs · retrieved 2026-11-12 | 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 |
| Environmental protection fee and other fees for the use of public goods (naknade za korišćenje javnih dobara) [local]Source: paragraf.rs · retrieved 2026-11-12 | 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 |
| Local administrative fees (lokalne administrativne takse) [local]Source: paragraf.rs · retrieved 2026-11-12 | set by each municipal assembly. Paid by applicants to municipal bodies. Zakon o finansiranju lokalne samouprave art. 6 |
| Surcharge on income tax (solidarity, health or defence levy) | None: the Government's list of taxes has no surcharge; higher incomes pay the annual income tax instead |
| Regional or municipal income taxSource: paragraf.rs · retrieved 2026-11-12 | 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) |
| Church tax | None: not among the taxes in the Government's list of the tax system |
| Wealth tax | None: the only property taxes in the Government's list are the property tax, inheritance and gift tax, transfer tax and use taxes |
| Local sales taxSource: paragraf.rs · retrieved 2026-11-12 | None: municipalities' own revenues (art. 6) include no sales tax; VAT and excise are national |
| Digital services tax, financial transaction tax, air passenger tax | None: not among the taxes in the Government's list of the tax system |
Each row has its own source.
Source: Government of the Republic of Serbia: Tax system (srbija.gov.rs, Business > Taxes) · retrieved 2026-11-13
Freelancers, the self-employed and new residents
| Item | Value |
|---|---|
| Entrepreneurs on actual income | 10% income tax on taxable profit, plus contributions of 24% pension, 10.3% health and 0.75% unemployment (at least on the lowest base) |
| Flat-rate entrepreneurs (paušal)Source: purs.gov.rs · retrieved 2026-11-12 | 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 |
| Freelancers paid from abroad (no withholding payer)Source: purs.gov.rs · retrieved 2026-11-12 | 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 |
| VAT registration threshold (turnover in 12 months)Source: purs.gov.rs · retrieved 2026-11-12 | RSD 8,000,000 |
| Digital-nomad or remote-work visaSource: welcometoserbia.gov.rs · retrieved 2026-11-12 | 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 |
| Where residence permits are issuedSource: welcometoserbia.gov.rs · retrieved 2026-11-12 | Ministry of the Interior, Police Directorate (its units for the movement and stay of foreigners) |
| Foreigners working remotely in Serbia for foreign payersSource: welcometoserbia.gov.rs · retrieved 2026-11-12 | 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) |
| Tax residence of a foreigner living in SerbiaSource: purs.gov.rs · retrieved 2026-11-12 | 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) |
| Inbound regime: qualified newly settled employeesSource: purs.gov.rs · retrieved 2026-11-12 | Salary tax base and contribution base reduced by 70% for 5 years from the employment contract |
| Newly settled employees: who qualifiesSource: purs.gov.rs · retrieved 2026-11-12 | 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) |
| Newly settled employees: monthly salary must exceed (three average monthly salaries, 2026)Source: purs.gov.rs · retrieved 2026-11-12 | RSD 439,692 |
| Newly settled employees under 40: monthly salary must exceed (two average monthly salaries, 2026)Source: purs.gov.rs · retrieved 2026-11-12 | RSD 293,128 |
| Non-residents: salary tax on employment income for work done in Serbia (same rules as residents)with the same non-taxable amount; Serbian income counts for the annual taxSource: purs.gov.rs · retrieved 2026-11-12 | 10% |
| Social-security agreementsSource: pio.rs · retrieved 2026-11-12 | Agreements with 35 countries; foreigners employed in Serbia by foreign employers pay contributions unless an agreement provides otherwise |
No digital-nomad permit; the inbound regime is the 70% relief for newly settled employees.
Source: 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) · retrieved 2026-11-12
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Official sources
- Poreska uprava: Закон о порезу на доходак грађана (consolidated text to 80/26, PDF of 18 September 2026) · retrieved 2026-11-12
- Paragraf (portal to the official text): Zakon o porezu na dohodak građana, consolidated · retrieved 2026-11-12
- National Assembly: Zakon o izmenama i dopunama Zakona o porezu na dohodak građana (adopted text, 80/26) · retrieved 2026-11-12
- Poreska uprava: rok za godišnji porez na dohodak građana za 2025. godinu (5 May 2026) · retrieved 2026-11-12
- PIO Fund: Основице за уплату доприноса (2026) · retrieved 2026-11-12
- Poreska uprava: Закон о доприносима за обавезно социјално осигурање (consolidated text to 80/26, PDF of 18 September 2026) · retrieved 2026-11-12
- National Assembly: Zakon o izmenama i dopunama Zakona o doprinosima za obavezno socijalno osiguranje (adopted text, 80/26) · retrieved 2026-11-12
- Poreska uprava: Усклађени динарски неопорезиви износи пореза на доходак грађана (from 1 February 2026) · retrieved 2026-11-12
- Poreska uprava: Уредба о ближим условима, критеријумима и елементима за паушално опорезивање · retrieved 2026-11-12
- Poreska uprava: Продужено ограничење раста пореске основице за предузетнике паушалце (26 December 2025) · retrieved 2026-11-12
- Poreska uprava: Почело уручење решења за 2026. годину предузетницима паушалцима (19 January 2026) · retrieved 2026-11-12
- Poreska uprava: Пријава прихода фриленсера за трећи квартал 2026. године (1 October 2026) · retrieved 2026-11-12
- Poreska uprava: Опште о ПДВ-у · retrieved 2026-11-12
- Poreska uprava: Закон о порезу на додату вредност (consolidated text to 80/26) · retrieved 2026-11-12
- Welcome to Serbia (Government foreigners' portal): temporary residence grounds · retrieved 2026-11-12
- Welcome to Serbia (Government foreigners' portal): Porezi na prihod · retrieved 2026-11-12
- Paragraf (portal to the official text): Zakon o strancima · retrieved 2026-11-12
- PIO Fund: Међународни уговори · retrieved 2026-11-12
- Uprava carina: Пошиљке, questions and answers (2026-05-14) · retrieved 2026-11-12
- Uprava carina: customs decrees (Уредба о царинским повластицама, consolidated) · retrieved 2026-11-12
- Uprava carina: customs laws (Царински закон, consolidated) · retrieved 2026-11-12
- Uprava carina: Услуге на које се плаћају таксе (2026-07-01) · retrieved 2026-11-12
- Uprava carina: Путнички промет (2026-01-27) · retrieved 2026-11-12
- Uprava carina: Царињење у путничком промету (2026-02-23) · retrieved 2026-11-12
- Uprava carina: Пријава преноса средстава преко границе (2026-03-18) · retrieved 2026-11-12
- Uprava carina: TARIC (ITMS) (2026-11-03) · retrieved 2026-11-12
- Poreska uprava: Закон о порезу на добит правних лица (consolidated text to 80/26) · retrieved 2026-11-12
- Ministry of Finance: Nacrt zakona o minimalnom globalnom porezu na dobit (consultation, June 2026) · retrieved 2026-11-12
- Paragraf (portal to the official text): Zakon o porezima na imovinu · retrieved 2026-11-12
- Poreska uprava: Обавештење за пореске обвезнике - порез на имовину (12 November 2025) · retrieved 2026-11-12
- Poreska uprava: Наследили сте имовину? Ево шта треба да знате о порезу на наслеђе (24 November 2025) · retrieved 2026-11-12
- Poreska uprava: Усклађени динарски износи акциза (from 15 February 2026) · retrieved 2026-11-12
- Paragraf (portal to the official text): Zakon o akcizama · retrieved 2026-11-12
- Uprava carina: circular on the minimum excise on tobacco products (9 March 2026) · retrieved 2026-11-12
- Government of Serbia: Влада додатно смањила акцизе на гориво за 20 одсто (16 July 2026) · retrieved 2026-11-12
- Paragraf (portal to the official text): Zakon o porezu na premije neživotnih osiguranja · retrieved 2026-11-12
- Poreska uprava: Закон о порезу на емисије гасова са ефектом стаклене баште · retrieved 2026-11-12
- Paragraf (portal to the official text): Zakon o porezima na upotrebu, držanje i nošenje dobara · retrieved 2026-11-12
- Poreska uprava: Обавештење о измењеним износима републичке административне таксе (1 July 2026) · retrieved 2026-11-12
- Paragraf (portal to the official text): Zakon o republičkim administrativnim taksama · retrieved 2026-11-12
- Paragraf (portal to the official text): Zakon o ugostiteljstvu · retrieved 2026-11-12
- Paragraf (portal to the official text): Zakon o finansiranju lokalne samouprave · retrieved 2026-11-12
- Paragraf (portal to the official text): Zakon o naknadama za korišćenje javnih dobara · retrieved 2026-11-12
- RTS: Taksa za javni medijski servis i uslovi oslobađanja · retrieved 2026-11-12
- Paragraf (portal to the official text): Zakon o profesionalnoj rehabilitaciji i zapošljavanju osoba sa invaliditetom · retrieved 2026-11-12
- Government of Serbia: Tax system · retrieved 2026-11-13
- 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) · retrieved 2026-11-13
- National Bank of Serbia: Public holidays in Serbia (2026); Zakon o državnim i drugim praznicima u Republici Srbiji · retrieved 2026-11-13
How every figure is checked: methodology. All datasets: CalcBloc data.
Employee contributions
Basis: Gross monthly salary, between the lowest and highest contribution base
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.
Source: Poreska uprava: Закон о доприносима за обавезно социјално осигурање, consolidated text to 80/26 (PDF of 18 September 2026), arts. 9 and 44 · retrieved 2026-11-12