Serbia public holidays 2026, VAT rate and tax data
Serbia: VAT rate 20% since 1 Oct 2012; 14 public holidays in 2026 (next: Dan primirja u Prvom svetskom ratu (Armistice Day, WWI), 11 Nov 2026); corporate tax rate 15%; minimum wage 371 RSD per working hour, net of tax and social contributions; policy interest rate 5.75%; inflation rate (CPI) 4.1%.
11 series, each cited to the official source it was verified against; most recently verified 24 Oct 2026. Currency RSD.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "RS", "series": "vat", "value": 20, "unit": "percent", "effective_from": "2012-10-01", "last_confirmed": "2026-07-24", "source": { "name": "Zakon o porezu na dodatu vrednost, Član 23 stav 1", "url": "https://www.pravno-informacioni-sistem.rs/viewAct/4bde60fc-c101-40b3-853a-622119373352" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"rs","amount":1000}.
Serbia public holidays 2026
14 days in 2026; next: Dan primirja u Prvom svetskom ratu (Armistice Day, WWI) on 11 Nov 2026. Official source: Zakon o državnim i drugim praznicima u Republici Srbiji, Čl. 1, 1a, 2, 3, 3a, 4 i 5 · last verified 30 Jul 2026
Fixed by law 13 Substitute 1
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Nova godina (New Year's Day, first day) | Fixed by law | Zakon o državnim i drugim praznicima u… |
| 2 Jan 2026 Fri | Nova godina (New Year, second day) | Fixed by law | Zakon o državnim i drugim praznicima u… |
| 7 Jan 2026 Wed | Prvi dan Božića (Orthodox Christmas Day) | Fixed by law | Zakon o državnim i drugim praznicima u… |
| 15 Feb 2026 Sun | Sretenje - Dan državnosti Srbije Statehood Day, first day; falls on a Sunday in 2026 |
Fixed by law | Zakon o državnim i drugim praznicima u… |
| 16 Feb 2026 Mon | Sretenje – Dan državnosti Srbije (Statehood Day, second day) | Fixed by law | Zakon o državnim i drugim praznicima u… |
| 17 Feb 2026 Tue | Sretenje substitute non-working day for Sunday 15 February (Član 3a) |
Substitute | Zakon o državnim i drugim praznicima u… |
| 10 Apr 2026 Fri | Veliki petak (Orthodox Good Friday) | Fixed by law | Zakon o državnim i drugim praznicima u… |
| 11 Apr 2026 Sat | Velika subota (Orthodox Holy Saturday) | Fixed by law | Zakon o državnim i drugim praznicima u… |
| 12 Apr 2026 Sun | Vaskrs (Orthodox Easter Sunday) | Fixed by law | Zakon o državnim i drugim praznicima u… |
| 13 Apr 2026 Mon | Drugi dan Vaskrsa (Orthodox Easter Monday) | Fixed by law | Zakon o državnim i drugim praznicima u… |
| 1 May 2026 Fri | Praznik rada (Labour Day, first day) | Fixed by law | Zakon o državnim i drugim praznicima u… |
| 2 May 2026 Sat | Praznik rada (Labour Day, second day) | Fixed by law | Zakon o državnim i drugim praznicima u… |
| 9 May 2026 Sat | Dan pobede (Victory Day) — state holiday but a WORKING day, NOT a day off (Član 3) | Fixed by law | Zakon o državnim i drugim praznicima u… |
| 11 Nov 2026 Wed | Dan primirja u Prvom svetskom ratu (Armistice Day, WWI) | Fixed by law | Zakon o državnim i drugim praznicima u… |
2027 dates already held (14)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Nova godina (New Year's Day, first day) | Fixed by law | Zakon o državnim i drugim praznicima u… |
| 2 Jan 2027 Sat | Nova godina (New Year, second day) | Fixed by law | Zakon o državnim i drugim praznicima u… |
| 7 Jan 2027 Thu | Prvi dan Božića (Orthodox Christmas Day) | Fixed by law | Zakon o državnim i drugim praznicima u… |
| 15 Feb 2027 Mon | Sretenje - Dan državnosti Srbije Statehood Day, first day; falls on a Sunday in 2026 |
Fixed by law | Zakon o državnim i drugim praznicima u… |
| 16 Feb 2027 Tue | Sretenje – Dan državnosti Srbije (Statehood Day, second day) | Fixed by law | Zakon o državnim i drugim praznicima u… |
| 30 Apr 2027 Fri | Veliki petak (Orthodox Good Friday) | Fixed by law | Zakon o državnim i drugim praznicima u… |
| 1 May 2027 Sat | Velika subota (Orthodox Holy Saturday) | Fixed by law | Zakon o državnim i drugim praznicima u… |
| 1 May 2027 Sat | Praznik rada (Labour Day, first day) | Fixed by law | Zakon o državnim i drugim praznicima u… |
| 2 May 2027 Sun | Vaskrs (Orthodox Easter Sunday) | Fixed by law | Zakon o državnim i drugim praznicima u… |
| 2 May 2027 Sun | Praznik rada (Labour Day, second day) | Fixed by law | Zakon o državnim i drugim praznicima u… |
| 3 May 2027 Mon | Drugi dan Vaskrsa (Orthodox Easter Monday) | Fixed by law | Zakon o državnim i drugim praznicima u… |
| 4 May 2027 Tue | Praznik rada substitute non-working day for Sunday 2 May (Labour Day 2nd day; Mon 3 May is Easter Monday, so the first following working day is Tue 4 May) |
Substitute | Zakon o državnim i drugim praznicima u… |
| 9 May 2027 Sun | Dan pobede (Victory Day) — state holiday but a WORKING day, NOT a day off (Član 3) | Fixed by law | Zakon o državnim i drugim praznicima u… |
| 11 Nov 2027 Thu | Dan primirja u Prvom svetskom ratu (Armistice Day, WWI) | Fixed by law | Zakon o državnim i drugim praznicima u… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Serbia value
Rate schedules and breakdowns
Statutory default interest (zatezna kamata)
13.75 percent · in force from 2024-09-12 · Official source: Derived from the NBS key policy rate (this API's RS policy-rate series) under… · last verified 9 Oct 2026 derived
Resolved rates
| key | label | spread | value | article | Source |
|---|---|---|---|---|---|
| default | Statutory default interest on dinar debts (zatezna kamata) | 8 | 13.75 | Zakon o zateznoj kamati (Sl. glasnik RS br. 119/2012), čl. 3 | Zakon o zateznoj kamati čl. 3: the rate… |
Withholding tax rates
20–25% across 6 withholding taxes — no single rate · in force from 2018-04-01 · Official source: Zakon o porezu na dobit pravnih lica ('Sl. glasnik RS', br. 25/2001… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | confidence note | Source |
|---|---|---|---|---|---|---|
| dividends | Dividends and profit shares | 20 | dividends and shares in profit of a legal entity paid to a non-resident legal entity, including deemed dividends under član 35 (član 40 stav 1 tačka 1) | — | — | Zakon o porezu na dobit pravnih lica… |
| Dividends are NOT in the 25% preferential-jurisdiction list - dividends paid to an entity in a preferential-tax jurisdiction remain at 20%. | ||||||
| interest | Interest (kamate) | 20 | interest paid to a non-resident legal entity by a resident legal entity (član 40 stav 1 tačka 3) | — | — | Zakon o porezu na dobit pravnih lica… |
| 25% instead of 20% if the recipient is from a preferential-tax jurisdiction - see that entry. | ||||||
| royalties | Royalties - copyright, related rights and industrial property | 20 | fees from copyright and related rights and industrial property rights paid to a non-resident legal entity (član 40 stav 1 tačka 2) | — | — | Zakon o porezu na dobit pravnih lica… |
| 25% instead of 20% if the recipient is from a preferential-tax jurisdiction - see that entry. | ||||||
| lease | Lease and sublease of property in Serbia | 20 | fees from lease and sublease of immovable and movable property located on the territory of the Republic, paid to a non-resident legal entity (član 40 stav 1 tačka 4) | — | — | Zakon o porezu na dobit pravnih lica… |
| Applies where a resident legal entity is the payer/withholding agent; lease income of non-residents received from payers who are not withholding agents is taxed by assessment instead, outside this record. 25% instead of 20% for preferential-jurisdiction recipients. | ||||||
| services | Enumerated services - market research, accounting/audit, legal and business consulting | 20 | fees for market-research services, accounting and audit services, and other services in the field of legal and business consulting paid to a non-resident legal entity, regardless of where the services are provided or used (član 40 stav 1 tačka 5) | 2018-04-01 | The rate and current wording rest on the consolidated primary text (paragraf.rs); the 2018-04-01 commencement of the narrowed list is verified from secondary sources (International Tax Review, Eurofast, KPMG alerts on the 113/2017 amendment), not from the amending law's own transitional text. | Zakon o porezu na dobit pravnih lica… |
| Since 1 April 2018 ONLY these enumerated services are within the 20% withholding net (amendment 'Sl. glasnik RS' 113/2017 narrowed the previous all-services rule); other services - e.g. advertising, transport - paid to non-preferential-jurisdiction recipients bear no… | ||||||
| preferential-jurisdictions | Payments to preferential-tax-jurisdiction entities (royalties, interest, lease, ALL services) | 25 | royalties, interest, lease/sublease fees for immovable and movable property in the Republic, and service fees of ANY kind regardless of place of provision or use, paid to a non-resident legal entity from a jurisdiction with a preferential tax system (član 40 stav 3) | — | — | Zakon o porezu na dobit pravnih lica… |
| Note the asymmetries against the 20% list: the 25% rate catches ALL services (not just the enumerated ones) but does NOT cover dividends, which stay at 20%. The list of preferential-tax jurisdictions is fixed by the Minister of Finance's rulebook (Pravilnik o listi jurisdikcija… | ||||||
Personal income tax on salary (porez na zarade)
0–10% across 2 bands · in force from 2026-01-01 · Official source: Zakon o porezu na dohodak građana: Član 16 · last verified 24 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 34221 | 0 |
| 34221 | — | 10 |
Statutory social-insurance contributions
0.75–24% across 3 contribution branches · in force from 2026-01-01 · Official source: Zakon o doprinosima za obavezno socijalno osiguranje ('Službeni glasnik RS') · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | ceiling monthly |
|---|---|---|---|---|---|---|---|
| penzijsko_i_invalidsko_osiguranje | Doprinos za penzijsko i invalidsko osiguranje (PIO) — pension and disability insurance | 24 | 14 | 10 | percent | The employee's bruto zarada (gross salary and salary compensation), but not less than the najniža mesečna osnovica of 51 297 dinara and not more than the najviša mesečna osnovica of 732 820 dinara per month for 2026. An annual maximum of 8 793 840 dinara also applies. | 732820 |
| THE EMPLOYEE CARRIES MORE OF THE PENSION COST THAN THE EMPLOYER — 14 against 10 — and the gap has widened over time. Serbia cut the EMPLOYER'S pension contribution in successive steps (12 per cent to 11,5, then to 11, then to 10) while leaving the employee's 14 per cent… | |||||||
| zdravstveno_osiguranje | Doprinos za zdravstveno osiguranje — health insurance | 10.3 | 5.15 | 5.15 | percent | The same bruto zarada base as pension, bounded by the same najniža mesečna osnovica of 51 297 dinara and najviša mesečna osnovica of 732 820 dinara per month for 2026. | 732820 |
| THE ONLY EVENLY MATCHED BRANCH IN THE SERBIAN SYSTEM — 5,15 per cent each side. UNUSUALLY FOR THE REGION, HEALTH INSURANCE IS CAPPED. It rides on exactly the same bounded base as pension, so it stops at 732 820 dinara a month along with everything else. This is the opposite of… | |||||||
| osiguranje_za_slucaj_nezaposlenosti | Doprinos za osiguranje za slučaj nezaposlenosti — unemployment insurance, employee-only | 0.75 | 0.75 | 0 | percent | The same bruto zarada base, bounded by the same 51 297 dinara floor and 732 820 dinara monthly ceiling for 2026. | 732820 |
| EMPLOYEE-ONLY SINCE 1 JANUARY 2019, AND THIS IS A COMMON STALE-RATE ERROR. Until the end of 2018 both sides paid 0,75 per cent; the employer's half was abolished as part of the same programme of employer-cost reductions that cut the employer's pension rate. An engine still… | |||||||
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Compare each figure with the other European countries: Policy interest rate · Statutory interest rate · VAT rate · VAT registration threshold · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Withholding tax rates · Income tax rates · Social contributions
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Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.