Serbia Capital Gains Tax
Detailed capital gains tax rates and rules for Serbia in 2026.
Capital GainsRSD
Capital gains are taxed at 15%. This applies to real estate, shares, and other assets. Real estate gains are calculated as the difference between the sale price and acquisition cost (inflation-adjusted).
Standard Rate
15%
Exemptions
- Gains from sale of a residence in which the seller lived for at least 1 year are exempt if reinvested within 90 days
- Gains from shares in Serbian companies held for at least 10 years are exempt
How Serbia Capital Gains compares
Serbia’s capital gains tax rate of 15% is the 76th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Europe’s regional average of 17.8%.
Serbia
15%
Europe average
17.8%
Global average
13.8%
