Serbia Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Serbia calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| RSD 1,200,000 a yearEmployment situation: Full-time employee with one employer, no new-hire or newly-settled relief | RSD 882,265.20 | RSD 882,265.20 | Matches |
Official sources and monitoring
2 official sources. 2 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Zakon o porezu na dohodak gradjana (consolidated, in force from 1 January 2026) - article 15a non-taxable RSD 34,221 a month and 10% wage taxPoreska uprava Republike Srbije | 2026-10-19 | Checked automaticallyLast checked 2026-10-23 |
| Zakon o doprinosima za obavezno socijalno osiguranje (consolidated, in force from 1 January 2026) - article 44 ratesPoreska uprava Republike Srbije | 2026-10-19 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version RS-2026-v1, approved on 2026-10-19, last validated on 2026-10-19. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Wage tax is 10% of gross pay less the non-taxable amount of RSD 34,221 a month (RSD 410,652 a year). Contributions do not reduce the wage tax base.
- Employee contributions: pension and disability 14%, health 5.15% and unemployment 0.75%. Employer contributions: pension and disability 10% and health 5.15%.
- Monthly pay stays between the minimum and maximum contribution bases, and annual income stays below the threshold for the additional annual personal income tax.
- Full-time work for one employer with the same gross pay every month.
Coverage & limitations
Rule version RS-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Part-time work, several employers, newly-settled taxpayer and new-hire contribution reliefs are not supported.
- Annual pay above RSD 5,000,000, which can reach the maximum contribution base or the annual personal income tax, is not supported.
- Independent professional verification pending.