Serbia Income Tax Calculator 2026 — IIT 10%
Calculate Personal Income Tax (IIT) in Serbia. Flat 10% rate on annual income above the RSD 300,000 non-taxable threshold.
Serbia Tax System
Personal Income Tax (IIT) in Serbia is levied at a flat rate of 10% on taxable income. An annual non-taxable threshold of RSD 300,000 applies. The tax is collected at source by employers (PAYE) for salaried employees, while self-employed individuals file annual returns.
2026 Rates: IIT 10% flat, annual threshold RSD 300,000.
Serbia Income Tax Calculator 2026 — IIT 10%
Calculate personal income tax in Serbia 2026. IIT 10% flat with RSD 300K annual threshold.
Annual non-taxable threshold: RSD 300,000. IIT 10% on income above threshold.
Annual IncomeRSD 1,200,000
Annual ThresholdRSD 300,000
Taxable IncomeRSD 900,000
IIT (10%)RSD 90,0007.5% effective
Net Income After TaxRSD 1,110,000