Income tax

Job for the Future

In modern times, jobs also get modernized. People who are ready to look forward and change with the times have the most opportunities to succeed. In modern times, people with a vision prosper. We have a vision of Serbia as a country of the greatest opportunities for all of its citizens. Together we work not only to create opportunities, but also to know how to make full use of 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%.