Transfer tax is payable by individuals and legal persons that sell real estate, intellectual property or second-hand motor vehicles, vessels or aircraft.

In Serbia immovable property is subject to property tax.

Social Security Contributions (SSC) base is gross salary.

PIT is levied on salaries, income realized on the basis of services and authorship contracts with individuals, income derived from temporary and occasional jobs, interest income and other income of individuals.

CIT is calculated (self-assessed by the taxpayer) by adjusting accounting profit from income statement prepared in accordance with IFRS for non-deductible costs and non-taxable revenues. Tax rate is 15%.