Serbia Income Tax Rates and Personal Allowances in 2019

The Income tax rates and personal allowances in Serbia are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Serbia Tax Calculator 2019.

Serbia Residents Income Tax Tables in 2019: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
10%Flat rate on all taxable income
Serbia Non-Residents Income Tax Tables in 2019: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
10%Flat rate on all taxable income
Serbia 2019 Social Security Rates
Employer RateResident Employee RateSocial Security Element
12%14%Pension and Disability Insurance contributions rate in 2019
5.15%5.15%Health Insurance contributions rate in 2019
0%0.75%Unemployment Insurance contributions rate in 2019

Income Tax in Serbia in 2019

Taxes, including personal income tax, expenses and limitations are reviewed by the Government in Serbia periodically and typically updated each year. Not that not all tax rates and thresholds in Serbia change annually, alterations to tax policy to support strategic economic growth in Serbia mean that the certain areas may be focused on to provide specific tax relief in Serbia or support growth in certain areas (overseas invstment in Serbia for example may mean reduced non-resident income tax rates in Serbia for a period).

When tax policy in Serbia changes, the resultant tax tables also change. Tax tables in Serbia are simply a list of the relevent tax rates, fixed amounts and / or threholds used in the computation of tax in Serbia, the Serbia tax tables also include specific notes and guidance on the validity of scenarios (for example, qualifying criterea for specific tax relief / allowances) and notes of the calculation of phaseout of specific tax elements within each taxation group (dividends and corporation tax thresholds in Serbia for example).

Serbia Tax Tables may also be referred to as Serbia Tax Slabs, Serbia personal allowances and tax thresholds or Serbia business tax rates. They all refer to the tax tables, whether in whole or as specific sections/categories of the tax tables therein. In the section, we publish all 2019 tax rates and thresholds used within the 2019 Serbia Salary Calculator. This means that if you are aware of a 2019 tax exemption or 2019 tax allowance in Serbia that you are entitled too BUT it isn't listed here, that we don't allow for it in this version of the Serbia Salary Calculator. This is simply because we updated our tax calculators based on user feedback, we tailor the Serbia Salary Calculator to suit our users needs. Our aim is to keep tax calculations in Serbia simple, we achieve this my making the Serbia tax calculators relevent to our community's needs, this includes you. So, if you would like a new 2019 tax rates, allowance or threshold adding (or perhaps updating), or if you notice an error in our 2019 tax calculations, simply contact us and we will adjust the tool.

Choose a specific income tax year to see the Serbia income tax rates and personal allowances used in the associated income tax calculator for the same tax year.