Worldwide Tax Summaries

Serbia

Corporate - Taxes on corporate income

Last reviewed - 01 April 2024

Residents are taxed on their income generated in Serbia, as well as on their worldwide income. Non-residents are taxed only on their income sourced through a permanent establishment (PE) in Serbian territory.

The corporate income tax (CIT) rate is 15%.

Local income taxes

There are no municipal or local taxes on income in Serbia.