Serbia Tax News





Serbia corporate tax rate in 2023

January 2023
Corporate Tax Rate in Serbia remained unchanged at 15% in 2023.

Serbia Japan Tax Agreement

November 2021
The 2020 double tax agreement, DTA, between Serbia and Japan will enter into force on December 5, 2021 applying from January 1, 2022.
According to the DTA the tax withholding rates will be 5%/10% for payments of dividends, 10% for interest and 5% for royalties.

Serbia 15% Corporate Income Tax Rate

January 2013
Starting January 2013 the new corporate income tax rate in Serbia is 15% increased from the previous 10% rate.

Serbia New 20% V.A.T. Rate

October 2012
Starting October 1, 2012 the standard V.A.T. rate in Serbia increased from the previous 18% rate to 20%.
There is no change in the reduced 8% rate.

Serbia Tax Rates 2011

July 2011
There are no significant changes in the 2011 Serbian tax rates compared to 2010. The corporate income tax rate, personal income tax rate and the V.A.T. rate remain unchanged.



Serbia Personal Income Tax

May 2010
The Serbian parliment adopted amendments relating to personal taxation effective from 27/3/2010.
According to the amendments capital gains tax decreased from 20% to 10%.
Certain capital income from interest and dividends was reduced from 20% to 10% too.

Serbia Tax Rates 2009

September 2009
There are no significant changes in the 2009 tax rates compared to 2008.
The corporate income tax rate is 10%.
Individuals pay 12% on salary income and 10%-15% on other income.
The standard V.A.T. rate for 2009 is 18%. There is a reduced rate of 8%.



Taxation of Dividends in Serbia

June 2009
Following an amendment to the Serbian income tax law 80% of dividends received by an individual are taxable, compared to the previous tax base of 50%.
The effective income tax rate on dividend income is now 16%, standard 20% rate * 80%.
The new tax base is effective from May 8, 2009.

Serbia Tax Rates 2008

February 2008
In 2008 the personal income tax rates in Serbia are 10%-15%.The tax rate for salary income is 12%. The corporate income tax ratre is 10%. The standard VAT rate in Serbia is 18%.There is a reduced VAT rate of 8%.



Albania Tax updates and news | Argentina Tax updates and news | Armenia Tax updates and news | Australia Tax updates and news | Austria Tax updates and news | Azerbaijan Tax updates and news | Bahamas Tax updates and news | Bahrain Tax updates and news | Barbados Tax updates and news | Belarus Tax updates and news | Belgium Tax updates and news | Bermuda Tax updates and news | Brazil Tax updates and news | Bulgaria Tax updates and news | Canada Tax updates and news | Chile Tax updates and news | China Tax updates and news | Colombia Tax updates and news | Croatia Tax updates and news | Cyprus Tax updates and news | Czech Republic Tax updates and news | Denmark Tax updates and news | Egypt Tax updates and news | Estonia Tax updates and news | Ethiopia Tax updates and news | EU Tax updates and news | Finland Tax updates and news | France Tax updates and news | Georgia Tax updates and news | Germany Tax updates and news | Gibraltar Tax updates and news | Greece Tax updates and news | Guernsey Tax updates and news | Hong Kong Tax updates and news | Hungary Tax updates and news | Iceland Tax updates and news | India Tax updates and news | Indonesia Tax updates and news | Ireland Tax updates and news | Isle of Man Tax updates and news | Israel Tax updates and news | Italy Tax updates and news | Jamaica Tax updates and news | Japan Tax updates and news | Jersey Tax updates and news | Kazakhstan Tax updates and news | Kuwait Tax updates and news | Latvia Tax updates and news | Lithuania Tax updates and news | Luxembourg Tax updates and news | Malaysia Tax updates and news | Malta Tax updates and news | Mexico Tax updates and news | Moldova Tax updates and news | Montenegro Tax updates and news | Morocco Tax updates and news | Netherlands Tax updates and news | New Zealand Tax updates and news | Nigeria Tax updates and news | Norway Tax updates and news | Oman Tax updates and news | Panama Tax updates and news | Peru Tax updates and news | Poland Tax updates and news | Portugal Tax updates and news | Qatar Tax updates and news | Romania Tax updates and news | Russia Tax updates and news | Saudi Arabia Tax updates and news | Serbia Tax updates and news | Singapore Tax updates and news | Slovakia Tax updates and news | Slovenia Tax updates and news | South Africa Tax updates and news | South Korea Tax updates and news | Spain Tax updates and news | St. Lucia Tax updates and news | Sweden Tax updates and news | Switzerland Tax updates and news | Taiwan Tax updates and news | Tajikistan Tax updates and news | Thailand Tax updates and news | Tunisia Tax updates and news | Turkey Tax updates and news | UAE Tax updates and news | U.K. Tax updates and news | Ukraine Tax updates and news | U.S. Tax updates and news | Uzbekistan Tax updates and news | Vietnam Tax updates and news