Serbia Corporate Income Tax
Detailed corporate income tax rates and rules for Serbia in 2026.
Corporate TaxRSD
Serbia levies corporate income tax at a flat 15%, one of the lowest rates in the region. Tax incentives include a 10-year tax holiday for investments above RSD 1 billion employing at least 100 workers. R&D double deduction is available for qualifying expenses.
Standard Rate
15%
Additional Notes
Tax losses can be carried forward for 5 years. Serbia has transfer pricing rules and thin capitalization rules (4:1 debt-to-equity). Serbia is an EU candidate country and is gradually aligning its tax legislation with EU standards.
How Serbia Corporate Tax compares
Serbia’s corporate tax rate of 15% is the 162nd highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Europe’s regional average of 19%.
Serbia
15%
Europe average
19%
Global average
22.2%
