Serbia Personal Income Tax
Detailed personal income tax rates and rules for Serbia in 2026.
Serbia uses a schedular system with different flat rates by income type: employment income 10%, self-employment 10%, capital income 15%, capital gains 15%, rental income 20%, other income 20%. There is no progressive element within each category. Employment income has a non-taxable amount (neoporezivi iznos) of approximately RSD 25,000/month.
| Income Range (RSD) | Tax Rate |
|---|---|
| din 0+ | 10% |
Filing Deadline
May 15 of the following year (annual return for those required to file)
Residency Rule
An individual is a Serbian tax resident if their domicile or center of vital interests is in Serbia, or if they stay in Serbia for 183 days or more in a 12-month period. Residents are taxed on worldwide income.
Additional Notes
Serbia has become popular for digital nomads due to its low tax rates, affordable cost of living, and reasonable internet infrastructure. Freelancers and self-employed individuals pay 10% income tax plus social contributions. A lump-sum taxation regime is available for small entrepreneurs with simplified obligations.
How Serbia Income Tax compares
Serbia’s top personal income tax rate of 20% is the 142nd highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Europe’s regional average of 32%.
