29/09/2023 - 10:07
Taxes
Fiscal climate in Serbia is characterized by low tax rates. Corporate tax is 15%, among the lowest in the region, while VAT in Serbia is between 10% and 20%.
|
Tax rates |
|
|
VAT |
|
|
special rate |
10% |
|
general rate |
20% |
|
Social security contributions |
|
|
pension and disability insurance |
26% |
|
health insurance |
10.3% |
|
unemployment insurance |
1.5% |
|
For legal entities |
|
|
Corporate tax |
15% |
|
Tax on dividends, shares in profit, royalties, interests and capital gains |
20% |
|
For natural persons |
|
|
Income from agriculture and forestry, and self-employment;
Income from capital, capital gain and insurance of people |
10%
15% |
|
Salaries |
10% |
|
Royalties, real estate, lottery proceeds and other types of income |
20% |
|
Annual income tax |
10% and 15% |
For more information, please visit the website of Tax Administration, Ministry of Finance of the Republic of Serbia:
