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 simplest 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 (2,232,000 to 4,464,000 RSD), and 25% on income above 6 times the average annual salary (4,464,000 RSD).
How much do employees pay in social contributions in Serbia?
Employees in Serbia pay a combined 19.9% in social contributions: 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 1,860,000 RSD annually) and are deductible from taxable income.
What deductions can I claim as an employee in Serbia?
As a single employee without dependents, you can claim a personal deduction of 40% of the average annual salary, capped at 297,600 RSD or 50% of your taxable income, whichever is lower. If you are under 40 years old, you also benefit from a young taxpayer deduction that reduces your supplementary tax base by 3 times the average annual salary.
Do I pay tax on my entire salary in Serbia?
No. Your social contributions (19.9% total) are deducted from your gross income before calculating the 10% flat income tax on the remaining taxable income. This means your effective tax rate is lower than the headline 10% rate for most earners.
Is there a minimum income threshold for paying taxes in Serbia?
There is a minimum contribution base of approximately 21,672 RSD per month (35.05% of the average monthly salary), below which reduced contributions apply. However, once you earn above this threshold, the standard contribution and tax rates apply to your full income.
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