Serbia (RS)
A low-cost Western Balkan EU-candidate country with a lively Belgrade expat scene, strong IT and gaming sectors, cafe culture, good regional travel links, private healthcare options and a fast-moving residence/work permit system.
Tax & Payslip Guide
Understanding your taxes in Serbia — tax year Calendar year.
📊 Income Tax Brackets
| Income from | Income to | Rate | Notes |
|---|---|---|---|
| 0 | ∞ | 10% salary tax after RSD 34,221 monthly non-taxable amount | Employment income is taxed at 10% on the gross salary base reduced by the 2026 non-taxable monthly amount. |
| 0 | ∞ | 10%-20% depending income type | Business income, royalties, capital income, rental and other income have separate flat rates and bases. |
| 0 | ∞ | 10% / 15% supplementary annual PIT | High earners file annual PIT if net income exceeds thresholds based on average annual salary; under-40 relief may apply. |
🏛️ Social Contributions
PIO contributions fund Serbian pension rights; bases are capped and floored monthly.
Funds RFZO public healthcare access for insured persons.
Employee-side contribution only for unemployment insurance.
Contribution bases changed from 1 January 2026; high salaries stop contributions above the cap.
🛒 VAT Rates
VAT registration and invoicing rules matter for DOO companies and entrepreneurs; cross-border digital services need accountant review.
🧾 Sample Payslip Decoder
🌍 Special Expat Tax Rules
Serbia has incentives for certain newly settled qualified employees and founders, but eligibility is technical and time-limited. Confirm with a Serbian payroll/tax adviser before relying on relief.
📋 Double Tax Treaties
Serbia has an extensive tax treaty network. Residents are generally taxed on worldwide income; non-residents on Serbian-source income and certain work connected to Serbia.
Tax & Payslip
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