SerbiaSerbiaGeneral corporate income tax rate is 15%. Residents are taxed on Serbian and worldwide income; non-residents are taxed on Serbian-source income through a permanent establishment.
Corporate Tax
15%
Income Tax
10% - 10%
VAT Rate
20%
Capital Gains Tax
15%
Effective Rate
15%
Income Tax Brackets
- 0 - ∞10%
Capital Gains
15%
Individual capital gains are taxed at 15% for listed qualifying transfers, including real estate, intellectual-property rights, shares, and securities.