Serbia VAT / Sales Tax
Detailed vat / sales tax rates and rules for Serbia in 2026.
VAT / Sales TaxRSD
Serbia applies a standard VAT (PDV - porez na dodatu vrednost) rate of 20% with a reduced rate of 10%.
Standard Rate
20%
Registration Threshold
RSD 8,000,000 (approximately €68,000) in annual turnover
Reduced Rates
10% — Basic food products, newspapers, medicines, medical devices, computers, hotel accommodation, first-time homebuyer purchases0% — Exports
How Serbia VAT / Sales Tax compares
Serbia’s standard VAT / sales tax rate of 20% is the 27th highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Europe’s regional average of 19.9%.
Serbia
20%
Europe average
19.9%
Global average
13.7%
