Serbia - Tax Guide for Freelance Contractors
Welcome to our guide to Serbian Taxation. You will find a wealth of information which will be useful if you plan to work in, or place consultants in, Serbia.
Our tax guides give a general overview of the actual taxation rates and rules at the time of writing. There are of course many ways to legally reduce tax or social security burdens in Serbia. Please contact us for more information or an actual breakdown of your situation, and to find out more about our range of payroll and contact management services in Serbia.
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Serbian Income Tax
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Serbian Social Security
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Serbian Visas and Work Permits
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Umbrella and Contract Management Services in Serbia
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Download our Serbian Taxation factsheet
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Residents and non-residents
- working in Serbia are required to pay social security contributions on their gross salary in Serbia or in the country of their employer if a social security agreement exists between the two countries and the employer obtains a detachment certificate.
Social security rates for 2009:
- 11.00% for employers and employees each for pension and disability insurance,
- 6.15% for employers and employees each for health insurance,
- 0.75% for employers and employees each for unemployment insurance.
The minimum base for social security contributions is 35% of the average monthly salary in Serbia. The maximum base is 5 times the average monthly salary. In December 2008 the average monthly salary for social security contributions was RSD 38’626.