Europe · RSD
Serbia
Reviewed 2026-06-21
Top income tax
20%
Self-employed SS
Yes
VAT
20%
Capital gains
15%
Exit tax
No
Nomad visa
No
59
/ 100
Tax efficiency48
Ease to enter58
Ease to exit77
Cost of living84
Internet22
English60
Serbia taxes residents on worldwide income with a flat personal income tax (10 percent base rate, plus a supplementary annual tax of 10 to 15 percent on high earners) and a low 15 percent corporate rate, making it attractive to solopreneurs. Self-employed individuals registered as sole proprietors can use a simplified lump-sum (flat-rate) regime with fixed monthly tax and social security, though contributions are mandatory. There is no formal digital nomad visa, but temporary residence based on self-employment or company formation serves the same purpose, and the cost of living is among the lowest in Europe.
Personal income tax
Income tax structureFlat
Top income tax rate20%
Entry income tax rate10%
Top rate threshold$90,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate19.9%
Employer SS rate15.15%
Indirect & other taxes
VAT standard rate20%
Capital gains rate15%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate2.5%
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate15%
WHT on dividends20%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
DNV monthly income requirement$3,780
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index40
Internet speed103.78 Mbps
English proficiencyMedium
Civil liberties58
Sources
- PwC Worldwide Tax Summaries — Serbia Individual Taxes on Personal Income
- PwC Worldwide Tax Summaries — Serbia Individual Other Taxes (social security, VAT)
- PwC Worldwide Tax Summaries — Serbia Corporate Taxes on Corporate Income and Withholding
- PwC Worldwide Tax Summaries — Inheritance and Gift Tax Rates quick chart
- Tax Administration of the Republic of Serbia — Flat-rate entrepreneurs
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.