Serbia tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Serbia tax profile, with a provisional figure from a published summary where the engine has none yet.
Sources incomplete — at least one figure has no accepted source yet. Sources last checked 11 November 2026. Figures last changed 11 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Serbia | 15%* | 15%† | 15%† | 15% | 15% | 15%* |
* Provisional — not yet verified by the Sovereign engine. salary: from PwC, read 10 November 2026. crypto gains: from Zunic Law, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Serbia profile carries an accepted source for it.
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Reviewer's notes: what is still open on this profile
- Salary deduction assumes twelve full-time qualifying months; partial-year payroll differs. Ordinary rent uses 20% on 75% of gross. Interest is generally 15%, with statutory instrument exemptions. Separate annual income tax, social ceilings, new-resident relief and reinvestment exemptions remain unmodelled. Enacted 2027 salary deduction is RSD37,369 monthly.
- Not modelled: the employee contribution ceiling (five times the average monthly salary) and the supplementary annual PIT (10% / 15% above three / six times the average annual salary) — neither source states the RSD amounts, so no wage figure is published. Gains held over ten consecutive years by a resident are exempt; interest on dinar savings and government bonds is exempt (PwC 2026-08-07).
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
How complete is the Serbia tax profile?
Partly complete. The Serbia profile is under review: the engine computes only some parts, and a figure marked provisional on this page comes from a published summary, not from the engine. It is not a verified full calculation; the reviewer's notes under the rates table say what is still open.
What is the top income tax rate in Serbia?
Provisionally 15%: the top rate on a salary from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. Annual PIT 10%/15% above 3x/6x the average salary, on top of the 10% salary tax; combined marginal about 23.5%.
How are capital gains taxed in Serbia?
The top rate on a long-term capital gain is 15%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Serbia?
The top rate is 15% on dividends and 15% on interest.
How is crypto taxed in Serbia?
Serbia taxes a gain on crypto assets as a capital gain. Provisionally 15%: the top rate on a crypto gain from a Zunic Law summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. 15% capital gains on digital assets; 50% relief when reinvested in a Serbian company or fund.
Does Serbia tax foreign income?
Yes. Serbia taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Serbia have a wealth tax?
No. Serbia has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Serbia have an exit tax for individuals?
This is not verified yet: we have not checked whether Serbia taxes unrealised gains when a resident leaves, so this page does not say that it does not.
When do you become tax resident in Serbia?
The Serbia day test (183 days in 12 months beginning or ending in the tax year): 183 days in a rolling 12 months tied to the tax year, or residence and vital interests. The calculator uses a qualifying window ending on an observed Serbian day in the selected year. It cannot classify transit, home, prior residence or final departure.
Residence decides whether Serbia taxes you on these rates. See the Serbia day-count test and count your own days.
Sources
The Serbia profile cites 5 sources for these rules, 1 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- PwC Worldwide Tax Summaries — Serbia net wealth/worth tax · summary, retrieved 2026-11-10
- Serbian Tax Administration · official
- PwC Worldwide Tax Summaries - Serbia, Individual - Income determination (last reviewed 07 August 2026) · summary, retrieved 2026-11-11
- PwC Worldwide Tax Summaries - Serbia, Individual - Taxes on personal income (last reviewed 07 August 2026) · summary, retrieved 2026-11-11
- PwC Worldwide Tax Summaries - Serbia, Individual - Other taxes (last reviewed 07 August 2026) · summary, retrieved 2026-11-11
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Serbia with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Serbia side by side with other countries, see every country or try the live demo.
Other countries in Eastern Europe: Russian Federation, Slovenia, Slovakia, Turkiye, Ukraine, Kosovo.