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 citizens (individuals) who earned an income which is three times higher than the average annual salary per employee paid in the Republic of Serbia in the year for which tax is determined.
The following types of income are subject to the individual tax income:
- earnings,
- income from independent activities,
- income from copyright and related rights and industrial property rights,
- capital income,
- immovable property income,
- capital gains,
- other income.
Income tax rate amounts to:
- for salaries and independent activities 10%,
- for capital and income and capital gains 15%,
- and for other types of income 20%.