Serbia corporate tax rate
Standard corporate income tax rate on the taxable profit of resident legal entities, Član 39 of the Zakon o porezu na dobit pravnih lica ('Službeni glasnik RS' br. 25/2001 … 94/2024). Flat and uniform — Serbia has no progressive corporate scale and no reduced small-company rate.
| Current value | 15 percent |
|---|---|
| In force from | 2013-01-01 |
| Official source | Zakon o porezu na dobit pravnih lica, Deo peti (Poreska stopa), Član 39 — 'Stopa poreza na dobit pravnih lica je proporcionalna i jednoobrazna. Stopa poreza na dobit pravnih lica iznosi 15%' (redakcijski prečišćen tekst, Pravno-informacioni sistem RS / Službeni glasnik: 25/2001, 80/2002, 43/2003, 84/2004, 18/2010, 101/2011, 119/2012, 47/2013, 108/2013, 68/2014, 142/2014, 91/2015-autentično tumačenje, 112/2015, 113/2017, 95/2018, 86/2019, 153/2020, 118/2021, 94/2024) |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
15%, flat, unchanged since the 2013 tax period. Član 39 carries an amendment marker for 'Sl. glasnik RS' 119/2012, which raised the rate from 10% to 15%; the transitional Član 57 of that amending law confirms the change was for tax periods starting in 2013 (it required 2013 monthly advance payments to be increased by 50%, and prescribed a weighted average of the 10% and 15% rates for a tax period straddling 2012 and 2013 — mathematically only possible if 10% ran to end-2012 and 15% from 1 Jan 2013). Hence effective_from 2013-01-01 and NOT the 2012 gazette date. The latest amending law (94/2024) applies from 1 January 2025 and touches only Čl. 34 and 63 (advance payments / procedure), not the rate. DO NOT CONFUSE with the 20% WITHHOLDING tax of Član 40, which applies to dividends, royalties, interest, rents and service fees paid to non-resident legal entities (reducible under a double-tax treaty) — that is a separate rate, not the corporate profit rate. Serbia also runs a 10-year tax holiday for investments over RSD 1bn with 100+ new employees (Član 50a) and an IP-box / R&D regime, so headline 15% is not the effective rate for every taxpayer. Poreska uprava consolidated PDF: https://www.purs.gov.rs/pravna-lica/porez-na-dobit/zakon-pdp/306/zakon-o-porezu-na-dobit-pravnih-lica.html
Get it programmatically
curl https://euroref.dev/v1/rs/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/rs/corporate-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/rs/corporate-taxOther Serbia series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates