Country tax profile · 2026
Serbia inheritance tax
How Serbia taxes inheritance
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.
Compiled by MyNomadWorld for Serbia and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Serbia compares
141 of 197 countries we track have no inheritance or estate tax. Serbia is not one of them.
Who is 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.
Related Serbia taxes
Moving to Serbia?
Get matched with a vetted Serbia tax & immigration advisor who handles residency and the exit from your current country.
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What is the inheritance tax rate 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.