Serbia Tax Calculator 2026

Serbia uses a flat 10% income tax rate on gross employment income above the non-taxable amount (RSD 34,221 per month in 2026); employee social contributions do not reduce this base. Additionally, a supplementary annual tax applies to higher earners: 10% on income between 3-6 times the average annual salary (approximately €42,000-€84,000), and 15% above 6 times (above €84,000). For those under 40 years old, the taxable base is reduced by 3 times the average annual salary.

Yes, if you spend 183 days or more in Serbia during a 12-month period, you become a tax resident and must pay Serbian taxes on worldwide income. Digital nomads working remotely for foreign companies can apply for a temporary residence permit (requiring minimum annual income of $42,000) or self-employment visa. If you stay under 183 days, you only pay tax on Serbian-source income. Serbia does not have a specific digital nomad visa, but offers flexible self-employment options.

Employees pay 19.9% social security contributions deducted from gross salary: pension and disability insurance 14%, health insurance 5.15%, unemployment 0.75%. Employers pay additional 15.15%: pension and disability 10%, health insurance 5.15%. Contributions are capped at 5 times the average monthly salary (approximately RSD 732,820 or €6,250 in 2026). Minimum contribution base is 35% of average salary (approximately RSD 51,297 or €440).

Non-taxable amount of RSD 34,221 per month (approximately €290) for 2026, automatically deducted from gross salary. Tax relief for reinvesting crypto/capital gains: 50% exemption if invested in Serbian company within 90 days, or 50% refund if within 12 months. Foreign workers under 40 who haven't resided in Serbia for 2 years can get 70% reduction on salary tax base and contributions for the first period. For the supplementary annual tax, taxes and social contributions already paid are deducted from the base.

Employees with only employment income from one employer usually don't need to file - employer handles withholding. Must file if: self-employment income, capital gains (within 120 days after quarter end), rental income (20% rate), royalties, or supplementary annual tax applies (higher earners). Deadline for annual supplementary tax is May 15. File through Tax Administration (Poreska uprava) system at poreskauprava.gov.rs.

Cryptocurrency gains taxed at flat 15% capital gains tax on the difference between purchase and sale price. Tax relief available: 50% exemption if proceeds reinvested in Serbian company within 90 days, or 50% refund if within 12 months. Holding crypto for 10+ years: complete exemption. Mining income taxed as other income at 20% on market value. Must report within 120 days after quarter in which gain realized. Crypto-to-crypto swaps are taxable events. Losses can offset gains in same year.

Corporate tax rate 15% flat. Tax relief for reinvesting digital asset/capital gains in Serbian companies within same tax period - capital gain excluded from tax base. R&D expenses eligible for double deduction. Intellectual property box regime: 80% of qualified IP income excluded from tax base. Tax credit of 30% for investments in innovative startups (capped at RSD 100 million). Losses can be carried forward for 5 years. Free Economic Zones offer additional incentives.

Dividends taxed at 15% flat rate for residents. For non-residents: 20% withholding tax unless reduced by double taxation treaty. Serbia has 64 tax treaties including all EU states (except Portugal), Canada, China, Japan, UK, and UAE. Parent-subsidiary directive may apply for qualifying EU companies. Dividends are taxed separately from employment income and not included in supplementary annual tax calculation.