Not a Latitax destination
Serbia
15% on capital gains and company profits, no inheritance tax for children, and a UK treaty; popular with remote founders in Belgrade.
Income tax, top rate
Secondary10% to 20%
Depends on income type; annual additional income tax applies to high earners.
Source: PwC Worldwide Tax Summaries - personal income tax rates · checked 2026-09-29Capital gains
Secondary15%
Source: PwC Worldwide Tax Summaries - capital gains tax rates · checked 2026-09-29Corporate
Unverified15%
Serbia was missing from the PwC corporate rate chart read on this date; 15% is the widely reported rate but was not confirmed.
Source: PwC Worldwide Tax Summaries - corporate income tax rates · checked 2026-09-29Inheritance
Secondary0% for first-order heirs
0% to 2.5% on inheritance; first-order heirs at 0%.
Source: PwC Worldwide Tax Summaries - inheritance and gift tax rates · checked 2026-09-29Wealth tax
UnverifiedNone
No net wealth tax known; outside the Tax Foundation Europe survey.
Source: Tax Foundation - Wealth Taxes in Europe, 2026 · checked 2026-09-29Looking for somewhere that works?
See the jurisdictions where a lawful move genuinely cuts tax.
See the right countries- s1PwC Worldwide Tax Summaries - personal income tax ratessecondary · checked 2026-09-29
- s2PwC Worldwide Tax Summaries - corporate income tax ratessecondary · checked 2026-09-29
- s3PwC Worldwide Tax Summaries - VAT ratessecondary · checked 2026-09-29
- s4PwC Worldwide Tax Summaries - capital gains tax ratessecondary · checked 2026-09-29
- s5PwC Worldwide Tax Summaries - inheritance and gift tax ratessecondary · checked 2026-09-29
- s6Tax Foundation - Wealth Taxes in Europe, 2026secondary · checked 2026-09-29
- s7GOV.UK - Tax treatiesprimary · checked 2026-09-29