Europe
Currency
RSD
Corporate Tax
15%
Personal Income Tax
15%
VAT / GST
20%
Standard 15% (flat).
Top rate 15% (flat, 10% on capital gains); annual tax 10-15%.
Standard 20%; 10% and 0% reduced.
Dividends
15%
Interest
15%
Royalties
15%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
~37% total (employer ~17.9% + employee ~19.5%).
Capital Gains Tax
15% (income)
Inheritance / Estate Tax
0–1.5%
Capital (Net Worth) Tax
0%
Property Tax
Property tax ~0.4–3%
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Calendar year
Notes
Investment incentives (tax credits/holidays). Free zones. R&D super-deduction.
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