Tax in Serbia: VAT, company tax, capital gains
20%
Serbia charges 20% VAT (Порез на додату вредност) on most goods and services. The rate is verified against Пореска управа Републике Србије (Tax Administration) on 6 October 2026; the headline company tax rate is 15% (OECD Corporate Tax Statistics).
VAT (Порез на додату вредност) in Serbia
Value-added: VAT (Порез на додату вредност) is charged on sales and reclaimed on purchases, so only the added value is taxed.
- Standard rate
- 20%
- Local name
- VAT (Порез на додату вредност) — Value Added Tax
- Type
- VAT
- Reduced rates
- 10%
- Filing
- Quarterly / Monthly / Annual
- Authority
- Пореска управа Републике Србије (Tax Administration)
- Current rate since
- 1 October 2012
Company tax in Serbia
The headline corporate income tax rate is 15%. In effect since 1 January 2026.
Indicative only: confirm with Serbia's national tax authority. OECD 2026: central statutory CIT 15%, combined (central+sub-central) 15%
Capital gains tax in Serbia
- Shares
- 15% capital gains tax (Income Tax Act art. 77), separate from wage/other income
- Property
- 15% capital gains tax on gain from transfer of real property rights
- Holding period
- Not a capital gain if the shares/securities were owned continuously for at least ten years before transfer (art. 72a(1)(5)); otherwise 15%
Ask your AI assistant about tax in Serbia
The figures on this page are callable by any MCP-compatible assistant through the free Tax MCP. Add https://taxmcp.ai2fin.com as a custom connector in Claude, ChatGPT, Cursor or your own agent — no login, no API key — then ask:
- “What is the VAT (Порез на додату вредност) rate in Serbia, and what is the source?”
- “Add 20% VAT (Порез на додату вредност) to a net amount of RSD 1,000.”
- “What is the company tax rate in Serbia and how is it sourced?”
Connect in three steps, and what a connected answer looks like: Tax MCP.
Serbia, answered
Questions about tax in Serbia
- What is the VAT (Порез на додату вредност) rate in Serbia?
- The standard VAT (Порез на додату вредност) (Value Added Tax) rate in Serbia is 20%, verified against Пореска управа Републике Србије (Tax Administration) on 6 October 2026. A reduced rate of 10% applies to some categories. Value-added: VAT (Порез на додату вредност) is charged on sales and reclaimed on purchases, so only the added value is taxed.
- What is the company tax rate in Serbia?
- The headline corporate income tax rate in Serbia is 15%, as published by OECD Corporate Tax Statistics (checked 6 October 2026, verification pending). Indicative only: confirm with Serbia's national tax authority. OECD 2026: central statutory CIT 15%, combined (central+sub-central) 15%
- How is capital gains tax charged in Serbia?
- In Serbia, gains are taxed at their own rate, separate from income, as published by Paragraf.rs (unofficial consolidated text of Zakon o porezu na dohodak gradjana, amended to Sl. glasnik RS 8/2025) (checked 6 October 2026, verification pending). On shares: 15% capital gains tax (Income Tax Act art. 77), separate from wage/other income Holding period: Not a capital gain if the shares/securities were owned continuously for at least ten years before transfer (art. 72a(1)(5)); otherwise 15%
- Can an AI assistant look up tax rates for Serbia?
- Yes. The free Tax MCP at https://taxmcp.ai2fin.com gives Claude, ChatGPT, Cursor or any MCP-compatible agent the same sourced figures as this page: the VAT (Порез на додату вредност) rate, the company tax rate, the capital gains rule and a side-by-side comparison with other countries, each answer citing the authority and the date it was checked. Add the endpoint as a custom connector; there is no login or API key.
- How current is the Serbia tax information on this page?
- Every figure on this page carries the date it was last checked against its source; the most recent check is 6 October 2026. The consumption-tax rate comes from a maintained rate ledger cross-checked against Пореска управа Републике Србије (Tax Administration), and each income, company and capital-gains figure has its own source and date. A figure that has not yet been verified against a linked official source says so instead of claiming a tick. General information computed from published government rates, not tax advice. Check the linked authority or a registered adviser before relying on a figure.
Sources
- Пореска управа Републике Србије (Tax Administration)
- OECD Corporate Tax Statistics
- Paragraf.rs (unofficial consolidated text of Zakon o porezu na dohodak gradjana, amended to Sl. glasnik RS 8/2025)
Last checked 6 October 2026. General information computed from published government rates, not tax advice. Check the linked authority or a registered adviser before relying on a figure.
See every rate side by side in the tax rates table, put Serbia next to another country in the comparison tool, or read the tax facts.
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