Serbia tax guide
Planning reference for Serbia using RSD salary values.
This is not an official government calculation. Confirm final details with PwC Worldwide Tax Summaries - Serbia or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: Standard Serbian employee receiving regular salary in 2026. The RSD 34,221 monthly non-taxable salary amount and monthly social-security bases are annualised. Supplementary annual PIT, fringe benefits and other income are excluded.
Reference details
| Currency | RSD |
|---|---|
| National tax label | Salary Tax |
| Personal allowance | 410,652 RSD |
| Employee contributions | Employee pension, health and unemployment contributions use the official 2026 RSD 51,297 minimum and RSD 732,820 maximum monthly assessment bases. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 10.0% | Top bracket and above |
Official source
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.