Corporate tax is 15%.

Personal tax 10%.

Contributions by an employee:

13% state pension fund
6.5% state health fund
0.5% unemployment insurance

Obligatory contributions by an employer:

11% state pension fund
6.5% state health fund
0.5% unemployment insurance

DOUBLE TAXATION RELIEF

If a taxpayer earns profit by conducting business in another country and tax was paid on that profit, one is entitled to a tax credit on its company profit tax account in Serbia and opposite.

Double Taxation Agreements (DTA) Signed by Serbia
Albania
Bulgaria
DPR Korea
Ghana*
India
Latvia
Moldova
Poland
Spain
Ukraine
Austria
Canada
Denmark
Georgia
Indonesia*
Libya
Montenegro
Qatar
Sri Lanka
UAE*
Azerbaijan
China
Egypt
Germany
Italy
Lithuania
Netherlands
Romania
Sweden
UK
Belgium
Croatia
Estonia
Greece
Iran
Macedonia
Norway
Russia
Switzerland
Zimbabwe*
Belorussia
Cyprus
Finland
Guinea*
Ireland
Malaysia
Pakistan
Slovakia
Tunisia*
Bosnia & Herzegovina
Czech Republic
France
Hungary
Kuwait
Malta
Philippines*
Slovenia
Turkey

*Signed, needs to be confirmed by Parliament

Negotiations: Luxembourg, North Korea, Myanmar Union, Nigeria and Syria.