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 top income tax rate in Serbia?
The highest marginal income tax rate in Serbia is 0.1%. Your effective tax rate will be lower depending on your income level.
How is take-home pay calculated in Serbia?
Take-home pay in Serbia is your gross salary minus income tax, social contributions, and any applicable surcharges. Use the calculator above to see an exact breakdown for your salary.
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