Serbia Tax Calculator (2026)
Income tax rates and take-home pay for Serbia
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Serbia Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| Standard employment income tax | RSD 0+ | 10.0% |
Pension and disability insurance
| Bracket | Income Range | Rate |
|---|---|---|
| Pension and disability (up to cap) | RSD 0 - RSD 1,860,000 | 14.0% |
Capped at RSD 260,400 per year
Health insurance
| Bracket | Income Range | Rate |
|---|---|---|
| Health insurance (up to cap) | RSD 0 - RSD 1,860,000 | 5.1% |
Capped at RSD 95,790 per year
Unemployment insurance
| Bracket | Income Range | Rate |
|---|---|---|
| Unemployment insurance (up to cap) | RSD 0 - RSD 1,860,000 | 0.8% |
Capped at RSD 13,950 per year
Supplementary annual PIT (10% bracket)
| Bracket | Income Range | Rate |
|---|---|---|
| Below supplementary threshold | RSD 0 - RSD 2,232,000 | 0.0% |
| 10% supplementary (3–6× AAS) | RSD 2,232,000 - RSD 4,464,000 | 10.0% |
Applies when income exceeds RSD 2,232,000
Supplementary annual PIT (25% bracket)
| Bracket | Income Range | Rate |
|---|---|---|
| 25% supplementary (above 6× AAS) | RSD 4,464,000+ | 25.0% |
Applies when income exceeds RSD 4,464,000
Key Facts
Tax Year
2025
Currency
RSD
Top Rate
10.0%
Brackets
1 bracket
Allowance
None
Social Contributions
3 items
Assumptions
- · Average annual salary (AAS) approximated at 744,000 RSD based on 2024-2025 official data.
- · PIT on employment income: flat 10% on taxable income.
- · Social contributions: employee rates 14% (pension/disability) + 5.15% (health) + 0.75% (unemployment) = 19.9% total, capped at 5× average monthly salary.
- · Minimum contribution base: 35.05% of average monthly salary (approximately 21,672 RSD).
- · Supplementary annual PIT applies to net income exceeding 3× AAS (2,232,000 RSD) at 10%, then 25% (10% + 15%) above 6× AAS (4,464,000 RSD).
- · Young taxpayer deduction (under 40 years old): 3× AAS reduces supplementary tax base; assumed applicable for representative 35-year-old employee.
- · Personal deduction (taxpayer without dependents): 40% of AAS = 297,600 RSD, capped at 50% of taxable income.
- · Employer-side contributions excluded from employee net pay calculation.
- · Standard employment assumption: single, no dependents, resident, full-year employment.
Frequently asked questions
What is the income tax rate in Serbia?
Serbia has a flat 10% income tax rate on employment income, making it one of Europe's simpler tax systems. Additionally, there is a supplementary annual tax that applies to higher earners: 10% on income between 3 and 6 times the average annual salary (2.23 to 4.46 million RSD), and 25% on income above 6 times the average annual salary.
How much do I pay in social contributions as an employee in Serbia?
As an employee in Serbia, you contribute 19.9% of your gross income toward social insurance, which includes 14% for pension and disability insurance, 5.15% for health insurance, and 0.75% for unemployment insurance. These contributions are capped at 5 times the average monthly salary (approximately 1.86 million RSD annually), so high earners benefit from this cap.
What deductions can I claim on my Serbian income tax?
The main deduction available is the personal deduction, which is 40% of the average annual salary (297,600 RSD) and is capped at 50% of your taxable income. Social contributions are also fully deductible from your gross income before calculating income tax.
Do I get any tax breaks as a young person in Serbia?
Yes, if you are under 40 years old, you may qualify for a young taxpayer deduction that reduces your supplementary tax base by 3 times the average annual salary. This deduction can significantly lower the supplementary tax burden for younger earners in higher income brackets.
At what income level does supplementary tax kick in?
Supplementary annual tax begins when your net income exceeds 3 times the average annual salary, which is approximately 2.23 million RSD. Once you exceed this threshold, 10% supplementary tax applies until you reach 6 times the average annual salary (4.46 million RSD), after which the rate increases to 25%.
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