Methodology - Serbia (2026)

Educational model - not a Poreska uprava assessment, not a tax return, not tax advice.

Employee (zarada)

Salary tax is a flat 10% on the salary tax base, which is the gross salary minus the monthly non-taxable amount of RSD 34,221 for 2026 (CPI-indexed; ZPDG art. 15a and 16).
Employee social contributions are 19.90% of the gross salary: pension and disability (PIO) 14%, health 5.15%, unemployment 0.75% (ZDOSO art. 44).
Employer social contributions are 15.15% of the gross salary: PIO 10% and health 5.15% (the employer unemployment contribution was abolished from 1 January 2019).
The contribution base is clamped to a monthly floor of RSD 51,297 and a ceiling of RSD 732,820 for 2026. The non-taxable amount reduces only the salary tax base, not the contribution base.
Out of scope: the annual income tax for high earners (godisnji porez na dohodak gradjana, ZPDG art. 87), employment incentives and contribution reliefs, and whole-dinar payroll rounding.

Bookkeeping regime (vodi poslovne knjige): income tax 10% on the taxable net profit (revenue minus deductible expenses), plus full social contributions of 35.05% (PIO 24% + health 10.3% + unemployment 0.75%) on a chosen base clamped to the same floor (RSD 51,297) and ceiling (RSD 732,820).
Lump-sum regime (pausalno oporezivanje): both the 10% tax and the 35.05% contributions are charged on a notional income set administratively by the tax authority per activity code; eligibility requires annual turnover below RSD 6,000,000.
The combined self-employed contribution rate 35.05% reflects ZDOSO art. 44 (PIO was cut from 25.5% to 24% from 1 January 2023).
Out of scope: VAT, the annual income tax for high earners, partial-year activity, and the exact administrative determination of the lump-sum (pausal) income.