Serbia Tax & Investment Guides
16 guides covering Serbian taxation, personal income tax (flat 10%), PDV (VAT 20%), corporate tax 15%, CGT 15%, property tax, social contributions, and key investment topics.
Personal Tax & Residency
Flat 10% IIT with RSD 25K/month threshold, 183-day residency rule, over 65 DTTs
Serbia Personal Income Tax Guide 2026 — Flat 10% IIT
Serbian personal income tax. Flat 10% rate with RSD 25,000/month tax-free threshold, one of Europe's lowest income tax systems.
Serbia Tax Residency Guide 2026 — 183-Day Rule
Serbian tax residency. 183-day rule, centre of vital interests, over 65 double tax treaties, and implications for worldwide income taxation.
VAT & Indirect Tax
PDV 20% standard, 10% reduced, 0% exports, monthly VAT filing
Serbia Tax Filing Guide 2026 — Deadlines & Procedures
Serbian tax filing and compliance. Corporate by April 15, individual by May 15, VAT monthly. Poreska uprava portal and e-filing requirements.
Serbia VAT Guide 2026 — PDV 20% Standard, 10% Reduced
Serbian value-added tax (PDV). Standard 20% rate, reduced 10% rate for basic goods, 0% for exports, VAT registration thresholds, and compliance requirements.
Business & Corporate Tax
CIT 15% flat, 0% for start-ups 3 years, 50% relief for investments >RSD 1B
Serbia Corporate Income Tax Guide 2026 — 15% CIT
Serbian corporate income tax. Flat 15% rate, 0% for start-ups in first 3 years, 50% CIT relief for capital investments over RSD 1B.
Serbia Cross-Border Tax Guide 2026 — WHT & DTTs
Serbian cross-border taxation. WHT 20% on dividends/interest/royalties, 0% for EU/FATF residents, over 65 DTTs, and transfer pricing rules.
Investment & Savings
CGT 15%, 0% >10 years, dividends/interest WHT, crypto as CGT
Serbia Capital Gains Tax Guide 2026 — 15% CGT
Serbian capital gains tax. 15% rate on gains from shares, securities, real estate, and other property. 0% for shares held over 10 years and primary residence exemption.
Serbia Crypto Tax Guide 2026 — CGT 15% on Gains
Serbian cryptocurrency taxation. Capital gains at 15% IIT, mining as business income. Compliance, reporting, and record-keeping requirements for crypto investors.
Serbia Investment Income Tax Guide 2026 — Dividends 20%, Interest 20%
Serbian investment income taxation. Dividends 20% WHT, interest 20% WHT, capital gains 15% IIT. EU/FATF residents exempt from dividend and interest WHT.
Serbia Pension Guide 2026 — Three Pillar System
Serbian pensions. Three-pillar system with PIO state pension, voluntary private pensions, retirement age 65/63.5, and contribution rates.
Property & Wealth Tax
Transfer tax 2.5%, annual property 0.4-0.8%, inheritance/gift 1.5-3%, no wealth tax
Serbia Inheritance & Gift Tax Guide 2026 — 1.5% to 3%
Serbian inheritance and gift tax. Rates from 1.5% to 3% depending on relationship degree. First-degree relatives exempt. Filing and valuation rules.
Serbia Property Tax Guide 2026 — Transfer 2.5%, Annual 0.4-0.8%
Serbian property taxes. Transfer tax 2.5%, annual property tax 0.4-0.8% of cadastral value, inheritance/gift tax 1.5-3%, and registration requirements.
Serbia Rental Income Tax Guide 2026 — 10% IIT
Serbian rental income taxation. Flat 10% IIT rate with 25% deemed expense deduction. Rules for residential and commercial property leasing.
Serbia Wealth Tax Guide 2026 — No Wealth Tax
Serbian wealth tax. Serbia has no wealth tax, no net worth tax, and no solidarity surcharge. Only standard property taxes and investment income taxes apply.
Employment & Social Security
EE ~19.9%, ER ~17.45%, IT park 50% IIT exemption
Serbia IT Sector Guide 2026 — 50% IIT Exemption
Serbia IT sector tax incentives. 50% IIT exemption for IT developers in IT parks, 0% CIT for start-ups 3 years, zero social contributions for new hires, and free zone benefits.
Serbia Social Contributions Guide 2026 — EE 19.9%, ER 17.45%
Serbian social security contributions. Employee ~19.9%, Employer ~17.45%, covering PIO pension, RFZO health, and unemployment insurance.