Serbia: Individual income tax filing deadlines and rates for 2023
A report that includes individual income tax rates as well as information about tax relief available to younger taxpayers
Individual income tax filing deadlines and rates for 2023
Individuals with a net income of greater than RSD 4,269,564 in 2023 are required to file the annual individual (personal) income tax return and pay associated tax by 15 May 2024.
Individual deductions are set at:
- For the taxpayer: RSD 569,275
- For each dependent family member: RSD 213,478
The total amount of individual deductions cannot be higher than 50% of taxable income.
Read a February 2024 report [PDF 110 KB] prepared by the KPMG member firm in Serbia that includes the individual income tax rates as well as information about tax relief available to younger taxpayers and investments in alternative investment funds.
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.