DoubleTaxationTaxes on salary: Serbia preliminary data
How much income tax and social contributions are paid on a salary in Serbia, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | RSD 7,026,728 ≈ €60,000 |
|---|---|
| Income tax | RSD 661,608 ≈ €5,649 |
| Employee contributions | RSD 1,398,319 ≈ €11,940 |
| Take-home pay | RSD 4,966,801 ≈ €42,411 |
| Employer contributions and payroll taxes | RSD 1,064,549 ≈ €9,090 |
| Employer's labour cost | RSD 8,091,277 ≈ €69,090 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 RSD 3,513,364 | €60,000 RSD 7,026,728 | €120,000 RSD 14,053,456 |
|---|---|---|---|
| Sole proprietor | RSD 1,424,493 45.1 % | RSD 2,848,987 45.1 % | RSD 4,347,052 34.4 % |
| Company | RSD 877,463 27.7 % | RSD 1,754,925 27.7 % | RSD 3,509,851 27.7 % |
Special tax regimes
Novonastanjeni obveznik — umanjenje osnovice za 70%
For people relocating · rate 3.0 %
Who: Persons who did not mainly live in Serbia in the prior 24 months (or under-40s returning after study abroad), hired indefinitely by a qualified resident employer, with monthly salary above an indexed threshold (RSD 344,082; RSD 229,388 for the under-40 category, in the consolidated text to Sl. glasnik 94/2024 - the 2026 indexed amounts were not confirmed on an official source), becoming Serbian tax residents.
Salary-tax base and the employee/employer contribution base reduced by 70% for 5 years (effective salary tax about 3%).
Legal basis: Zakon o porezu na dohodak građana čl. 15v; Zakon o doprinosima za obavezno socijalno osiguranje čl. 15a
Tax residence
The tax residence check does not cover Serbia yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 117.11213 RSD (Narodna banka Srbije — official middle rate, list no. 251 formed 31 Dec 2025 (applies to 1-2 Jan 2026, public holidays), 2025-12-31) ↗
Sources
- Poreska uprava — laws list (Zakon o porezu na dohodak građana)
- Narodna banka Srbije — official middle exchange rate list
- National Assembly of Serbia — Bill 2551-26 amending the PIT Law (text of art. 15a with the 2026 amount RSD 34,221/month)
- National Assembly of Serbia — Law 2551-26 amending the PIT Law as adopted (RSD 37,369/month, applies from 1 Jan 2027)
- Zakon o porezu na dohodak građana — PIS consolidated text (to Sl. glasnik 94/2024) published on the Third Basic Court in Belgrade website (art. 15v newcomer reduction, art. 16 rate 10%, art. 64 capital income 15%)
- Pravno-informacioni sistem RS (official legal database) — Zakon o porezu na dohodak građana (ELI; JavaScript-only, not readable automatically)
- Republički fond PIO — Zakon o doprinosima za obavezno socijalno osiguranje, consolidated to Sl. glasnik 92/2023 (art. 44 rates)
- Republički fond PIO — Osnovice za uplatu doprinosa (2026 maximum monthly base RSD 732,820, annual RSD 8,793,840; minimum RSD 51,297; Sl. glasnik 112/2025)
- Uprava za zajedničke poslove republičkih organa — Zakon o porezu na dobit pravnih lica, consolidated to Sl. glasnik 86/2019 (art. 39: 15%)
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.