Serbia Tax Changes 2027: What Changes for Employees and Paušal Entrepreneurs
A higher non-taxable salary amount, a 9.2% higher minimum wage and two procedural changes for flat-rate entrepreneurs. Contribution bases for 2027 are still to come.
Main change
Non-taxable salary amount from 1 January 2027 (was RSD 34,221)
Serbia 2026 vs 2027: key parameters
| Parameter | 2026 | 2027 | Status |
|---|---|---|---|
| Non-taxable salary amount, monthly | RSD 34,221 | RSD 37,369 | Adopted |
| Salary tax rate | 10% | 10% | Unchanged |
| Employee / employer contributions | 19.9% / 15.15% | 19.9% / 15.15% | No change announced |
| Monthly contribution base, min / max | RSD 51,297 / RSD 732,820 | Due in December | Pending |
| Net minimum wage | RSD 371/hour | RSD 405/hour | Adopted (Sl. glasnik RS 75/2026) |
| Paušal turnover limit | RSD 6,000,000 | RSD 6,000,000 | No change found |
| Cap on yearly growth of the paušal tax base | 10% | 10%, extended through 2027 | Adopted (Uredba, Sl. glasnik RS 115/2025) |
| Deadline to choose personal salary after losing paušal status | 15 December | 15 days | Adopted |
| 15v expat thresholds, monthly | RSD 439,692 / RSD 293,128 | Due Jan–Feb 2027 | Pending |
Employee contributions: pension 14%, health 5.15%, unemployment 0.75%. The 2027 bases are 35% (minimum) and 5× (maximum) of the average wage for October 2025–September 2026.
Take-home pay: 2026 vs 2027
| Gross / month | Net 2026 | Net 2027 | Difference |
|---|---|---|---|
| RSD 100,000 | RSD 73,522.10 | RSD 73,836.90 | +RSD 314.80 |
| RSD 150,000 | RSD 108,572.10 | RSD 108,886.90 | +RSD 314.80 |
| RSD 300,000 | RSD 213,722.10 | RSD 214,036.90 | +RSD 314.80 |
Assumptions: single full-time employee, no children, same gross in both years, 19.9% contributions, 10% tax on gross minus the non-taxable amount (adopted RSD 37,369 for 2027). Contribution rates assumed unchanged; annual income tax not included.
Employees and employers
A fixed gain, not a percentage
The gain is the same RSD 314.80 a month (about €2.7) at any salary above RSD 37,369, so it matters most for low earners.
Minimum wage: at 174 hours, RSD 405/hour gives RSD 70,470 net a month (about €600), up from RSD 64,554. That is about RSD 95,197 gross.
Employers: wage tax and contribution refunds for new hires are extended to 31 December 2028. From 2028 they cover at most 12 months per hire, require a net headcount increase and are capped at 50% of wage costs or €5.5m per employer a year.
Paušal entrepreneurs: what to do in 2027
What stays and what changes
Unchanged: the RSD 6,000,000 turnover limit and the test samostalnosti (independence test, 9 criteria) that checks you are not a disguised employee.
The 10% cap on yearly growth of the paušal tax base is extended through 2027: your base cannot rise more than 10% on the previous year.
If you lose paušal status, for example by crossing RSD 6,000,000 in turnover, you can choose the lična zarada (personal salary) model within 15 days. Until now the deadline was 15 December for the next year.
Practical steps
Check your 2027 paušal tax base: the Tax Administration sets it around the turn of the year.
Track turnover against RSD 6,000,000 during the year and agree a plan with your accountant, so the 15-day window does not catch you unprepared.
If most income comes from one client, re-check the independence test before signing a new contract.
Expats and relocants: the 15v regime
70% base reduction continues
Article 15v cuts the salary tax and contribution base by 70% for five years for qualifying new residents. The 2026 law leaves it unchanged. The salary thresholds (2026: RSD 439,692 a month, or RSD 293,128 for people under 40 who studied abroad) are re-set from the new average wage in January–February 2027. The higher non-taxable amount also lowers tax slightly for 15v employees.
Still to come
FAQ
How much more will I take home in Serbia in 2027?
With a gross salary above RSD 37,369 a month, RSD 314.80 more each month (RSD 3,777.60 a year): 10% of the RSD 3,148 rise in the non-taxable amount.
What is the minimum wage in Serbia in 2027?
RSD 405 net per hour for all of 2027 (Government decision, Sl. glasnik RS 75/2026). For a 174-hour month that is RSD 70,470 net.
Does the paušal regime change in 2027?
The core rules stay: RSD 6,000,000 limit and the independence test. The 10% cap on base growth runs through 2027, and after losing paušal status you have 15 days to choose the personal-salary model.
When will the 2027 contribution bases be published?
In December 2026, in Sl. glasnik. In 2026 they are RSD 51,297 (minimum) and RSD 732,820 (maximum) a month.
