Serbia Tax Calculator (2026)
Income tax rates and take-home pay for Serbia
Using Belgrade for state/regional taxes. Region selection coming soon.
Serbia Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| Standard Salary Tax | RSD 0+ | 10.0% |
Personal allowance: RSD 300,000
Pension and Disability Insurance
| Bracket | Income Range | Rate |
|---|---|---|
| Employee Pension Contribution | RSD 0+ | 14.0% |
Capped at RSD 1,050,000 per year
Health Insurance
| Bracket | Income Range | Rate |
|---|---|---|
| Employee Health Contribution | RSD 0+ | 5.1% |
Capped at RSD 386,250 per year
Unemployment Insurance
| Bracket | Income Range | Rate |
|---|---|---|
| Employee Unemployment Contribution | RSD 0+ | 0.8% |
Capped at RSD 56,250 per year
Supplementary Annual PIT
| Bracket | Income Range | Rate |
|---|---|---|
| Below Supplementary Threshold | RSD 0 - RSD 9,600,000 | 0.0% |
| Basic Supplementary Rate | RSD 9,600,000 - RSD 14,100,000 | 10.0% |
| Higher Supplementary Rate | RSD 14,100,000+ | 25.0% |
Applies when income exceeds RSD 9,600,000
Key Facts
Tax Year
2025
Currency
RSD
Top Rate
10.0%
Brackets
1 bracket
Allowance
RSD 300,000
Social Contributions
3 items
Assumptions
- · Average annual salary estimated at 1,500,000 RSD for formula calculations (3x, 6x thresholds).
- · Average monthly salary (AMS) estimated at 125,000 RSD for social contribution caps.
- · The 10% Personal Income Tax (PIT) base is Gross Salary minus a standard monthly personal allowance (estimated at 25,000 RSD monthly).
- · Supplementary Annual Tax (Surcharge) thresholds are adjusted for a worker under 40, including the 3x AAS age deduction and the 40% AAS personal deduction.
- · No subnational income taxes apply in Serbia.
Frequently asked questions
What is the income tax rate in Serbia?
Serbia has a flat 10% Personal Income Tax (PIT) rate applied to your gross salary minus a standard monthly personal allowance of approximately 25,000 RSD. There are no additional state or regional income taxes, as the calculator uses Belgrade as the default region and no subnational income taxes apply in Serbia.
How much do I pay in social contributions in Serbia?
As an employee in Serbia, you contribute 14% for Pension and Disability Insurance, 5.15% for Health Insurance, and 0.75% for Unemployment Insurance, all based on your gross income. These contributions have maximum annual caps (1,050,000 RSD for pension, 386,250 RSD for health, and 56,250 RSD for unemployment), so very high earners won't pay more once they exceed these thresholds.
Do I pay extra tax if I earn above a certain income level in Serbia?
Yes, Serbia has a Supplementary Annual PIT that applies to higher earners. If your annual gross income exceeds 9,600,000 RSD, you pay 10% on income between 9.6 and 14.1 million RSD, and 25% on any income above 14.1 million RSD. This surcharge is calculated annually based on your total earnings for the year.
What is my take-home pay after taxes and contributions in Serbia?
Your take-home pay is your gross salary minus the 10% PIT (after the personal allowance), plus the three social contributions (totaling about 19.9% up to the contribution caps). The exact amount depends on your gross salary, but the calculator on this page will show you a detailed breakdown for your specific income.
Are there any deductions or allowances that reduce my taxable income in Serbia?
Yes, you receive a standard monthly personal allowance of approximately 25,000 RSD that reduces your PIT base. Additionally, if you're under 40 years old, you may qualify for age-related deductions and a 40% personal deduction when calculating the Supplementary Annual Tax, which can lower your overall tax burden.
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