Serbia operates a 10% flat income tax system on employment income, applied after a non-taxable monthly threshold of RSD 34,221 (~€290, increased 20%+ from January 2026). This means low-to-middle earners enjoy a very competitive effective tax rate. Employee social security contributions total 19.9% of gross salary (14% pension and disability + 5.15% health + 0.75% unemployment), while employers pay an additional 15.15%. High earners face an annual personal income tax surcharge: income between 3 and 6 times the average annual salary is taxed at an additional 10%, and income above 6 times the average salary is taxed at 25%. Dividends are taxed at a flat 15%. Serbia has transformed its capital Belgrade into one of Europe's most vibrant tech and startup hubs, attracting remote workers and entrepreneurs with its low taxes, affordable cost of living (~€700-1,000/month in Belgrade), and a growing English-speaking professional community.
This hub links to every Serbia tax guide and calculator on CountryTaxCalc — covering income tax rates, and tools to calculate your take-home pay.
Serbia applies 10% flat income tax (after non-taxable RSD 34,221/month) + 19.9% employee social contributions (pension 14% + health 5.15% + unemployment 0.75%). Dividends: 15%. Belgrade is a fast-rising tech and startup hub.. Use the calculator to estimate your take-home pay after income tax:
| Income | Rate |
|---|---|
| Up to RSD 34,221/month | 0% (non-taxable threshold) |
| Above RSD 34,221/month | 10% on excess |
| 3-6x average annual salary | 10% annual surcharge |
| Above 6x average annual salary | 25% annual surcharge |
| Dividends | 15% |
| Social contributions (employee) | 19.9% |
| Social contributions (employer) | 15.15% |
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