In today's world, business operations are continuously evolving. Those who are ready to adapt and embrace change have the greatest potential for success. In this modern era, individuals with a clear vision thrive. We envision Serbia as a country of boundless opportunities for all its citizens. Together, we not only work to create these opportunities but also ensure that we are equipped to fully capitalise on them.
Who pays the annual income tax?
The annual income tax is paid by individuals whose total income exceeds three times the average annual salary per employee in Serbia for the tax year in question.
The following types of income are subject to individual income tax:
- Salaries
- Income from independent activities
- Income from copyright and related rights and industrial property rights
- Capital income
- Immovable property income
- Capital gains
- Other income
The income tax rate amounts to:
- 10% for salaries and independent activities
- 15% for capital income and capital gains
- 20% for other types of income