Serbia

Paying Taxes in

Serbia

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Social security 12 126 17.9% gross salaries 20.2
Corporate income tax 12 48 10.0% taxable profits 11.6
Property transfer tax 1 2.5% sale price 1.5
Property tax 4 0 0.4% property value 0.7
Value added tax (VAT) 12 105 18.0% value added not included
Construction Land Development fee 1 variable square meter of useful land for construction small amount
Urban land usage fee 12 variable per square meter small amount
Other municipality charges 12 variable various small amount
Totals: 66 279 34.0
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