Serbia income tax rates
Serbia runs a SCHEDULAR personal income tax, not a single progressive schedule: each category of income has its own rate and base. This series carries the salary schedule — a flat rate under Član 16 of the Zakon o porezu na dohodak građana applied to salary reduced by a monthly non-taxable amount under Član 15a — plus, in notes, the separate progressive ANNUAL income tax on high earners (Čl. 87–89).
| Current value | 2 entries — see the API for the full schedule |
|---|---|
| In force from | 2026-01-01 |
| Official source | Zakon o porezu na dohodak građana: Član 16 — 'Zarada iz čl. 13. do 14b ovog zakona oporezuje se po stopi od 10%'; Član 15a stav 2 — salary base is reduced by 'iznos od 34.221 dinar mesečno za lice koje radi sa punim radnim vremenom'. Non-taxable amount set by the amending law 'Sl. glasnik RS' 109/2025, čiji Član 7 propisuje da se prvo usklađivanje iznosa od 34.221 dinar godišnjim indeksom potrošačkih cena vrši počev u 2027. godini; Poreska uprava consolidated text 'u primeni od 01.01.2026' |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
SALARY TAX IS FLAT AT 10%, not progressive. Base = gross salary minus RSD 34,221 per month for a full-time employee (Član 15a st. 2); pro-rated for part-time work and split across employers when someone works for several (st. 3–5), with the total relief capped at 34,221. The allowance rose from RSD 28,423 (2025) to 34,221 with effect from 1 January 2026 by the amending law 'Sl. glasnik RS' 109/2025; Član 7 of that law defers the first CPI indexation of the new amount to 2027, so 34,221 holds for the whole of 2026. Confirmed by the Government's own indexation notice 'Usklađeni dinarski neoporezivi iznosi poreza na dohodak građana … godišnjim indeksom potrošačkih cena u 2025. godini' ('Sl. glasnik RS' 6/2026, 23 January 2026), whose enumerated list of indexed amounts deliberately OMITS Član 15a — those other indexed amounts (e.g. RSD 101,194 death-in-service assistance, 44,325 student stipends, 19,209 cash aid to non-employees) apply from the first day of the month following publication, i.e. 1 February 2026, under Član 12a. Allowance history: 21,712 (2023) → 25,000 (2024) → 28,423 (2025) → 34,221 (2026). SEPARATE ANNUAL HIGH-INCOME TAX (godišnji porez na dohodak građana, Čl. 87–89) — a second, progressive layer filed the following year: it bites only if a person's annual income (salaries, self-employment, copyright/IP, immovable and movable property rentals, athletes' income, seafarers, and other income under Član 85 — each first reduced by the Serbian tax and social contributions paid on it) exceeds THREE times the average annual gross salary per employee in Serbia for that year. For income year 2025 the RZS average annual GROSS salary was RSD 1,813,032 (net 1,313,544), so the 2025 entry threshold is RSD 5,439,096. From that, Član 88 deducts personal reliefs — 40% of the average annual salary for the taxpayer (RSD 725,213 for 2025) and 15% per dependent family member (RSD 271,955), with total reliefs capped at 50% of the income being taxed. Član 89 then applies 10% on the base up to six times the average annual salary (RSD 10,878,192 for 2025) and 15% above it. Član 87 st. 4–5 give taxpayers under 40 on the last day of the year an EXTRA deduction of three average annual salaries (RSD 5,439,096) against their salary, self-employment, copyright and seafarer income — which in practice exempts most under-40 earners from the annual tax. For income year 2024 the average annual gross salary was RSD 1,624,836, so that threshold was RSD 4,874,508. OTHER SCHEDULES not modelled here: self-employment/entrepreneurs 10% (or a lump-sum 'paušal' regime), capital gains 15%, dividends and interest 15%, rental income 20% on a base after standard deductions, copyright income 20% after standard costs. SOCIAL CONTRIBUTIONS ARE SEPARATE from this tax and are governed by the Zakon o doprinosima za obavezno socijalno osiguranje — do not add them into this rate. ACCESS NOTE: the Poreska uprava's 'Objašnjenje u vezi sa godišnjim porezom na dohodak građana za 2025. godinu' PDF (purs.gov.rs, uploaded 1 Apr 2026) is an IMAGE-ONLY SCAN with no text layer and cannot be parsed — the annual-tax parameters above were derived from the statute text plus the RZS average-annual-earnings series (data.stat.gov.rs table 2403040409, last updated 25 Feb 2026). Statute also mirrored on the Pravno-informacioni sistem: https://www.pravno-informacioni-sistem.rs/viewAct/a508349c-94de-4e51-93a6-85c0b155688a
Earlier values
| From | Value | Source |
|---|---|---|
| 2025-01-01 | structured | Zakon o porezu na dohodak građana, Član 16 (10%) i Član 15a |
Get it programmatically
curl https://euroref.dev/v1/rs/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/rs/income-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/rs/income-taxOther Serbia series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate