Serbia income tax

Serbia tax calculator

Enter your income to estimate what you would pay in Serbia, as an employee or running your own company, and see the best-value cities. Get the full breakdown plus a vetted advisor by email.

How much is income tax in Serbia?

Serbia taxes personal income at rates up to 10%. Residents are taxed on worldwide income.

Compiled by MyNomadWorld for Serbia and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.

Capital gains, wealth & property tax

• Capital gains: 15%
• Wealth tax: No net wealth tax; only an annual tax on real estate.

Inheritance & gift tax in Serbia

First order of succession exempt; second order 1.5%; everyone else 2.5%. A spouse, children and parents, the first order of succession, are exempt.

Corporate tax & VAT

The standard corporate profits tax is 15%.

How to become a tax resident of Serbia

183 days or more in a 12 month period, continuous or broken; or a home, or a centre of vital and business interests, in Serbia.

Cost of living & lifestyle

Cost of living is about 45% of the US level, with average purchasing power near $32k (PPP). Pick a city below to see its monthly climate and cost.

Banking in Serbia

You will want a local or multi-currency account for rent, bills and getting paid. See our guide to the best banks in Serbia.

Climate & cost by city

Average monthly temperature (°C) and rainfall. Climate: Open-Meteo ERA5; cost of living: World Bank PPP (same-year pairing), omitted where unavailable.

Serbia tax treaties

Serbia maintains around 60 double taxation treaties in force. They generally follow the OECD Model Convention and reduce withholding tax on cross-border dividends, interest and royalties, so the same income is not taxed twice when you move, invest or earn across borders. That is a broad network, useful for internationally mobile earners and investors.

Major treaty partners

Chips with a link open the full withholding-tax detail for that treaty pair.

Approximate size of the DTA network; confirm the specific treaty and its terms before relying on it.

Serbia tax treaty guides

Detailed double-tax-treaty guides (withholding rates on dividends, interest and royalties) are available for 19 of Serbia's partners:

Albania · Armenia · Azerbaijan · Bosnia and Herzegovina · China · Egypt · Georgia · India · Indonesia · Iran · Libya · Moldova · Morocco · North Macedonia · Pakistan · Sri Lanka · Tunisia · Ukraine · Vietnam