WorldTax Compareโ† All Comparisons

France vs Serbia
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

๐Ÿ‡ซ๐Ÿ‡ท France
vs
๐Ÿ‡ท๐Ÿ‡ธ Serbia
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0โ€“45%
Surcharges normalized; inflation adjustment
No change
10โ€“20%
Stable; EU accession timeline affecting reform pace
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
5.5โ€“20%
Standard 20% maintained
No change
10โ€“20%
Standard 20% maintained
No change
Corporate Tax Rate
Corporate Tax Rate
25%
Large company surcharge expired; flat 25%
No change
15%
15% competitive; Pillar Two for MNCs
No change
Capital Gains Tax
Capital Gains Tax
30%
PFU at 30% maintained
No change
15%
15% flat
No change
Social Security & Payroll
Social Security / Payroll
~45%
Contribution rates stable; healthcare costs rising
No change
~37.8%
Reform pending; pension system under pressure
No change
State, Regional & Local Taxes

๐Ÿ‡ซ๐Ÿ‡ท France โ€” Local & Regional Contributions

France's 18 regions and 96 metropolitan departments do not set income tax but levy business taxes (CFE; CVAE abolished 2024). Taxe fonciรจre (property tax) is set by communes and has risen sharply. Taxe d'habitation was abolished for primary residences. Employers pay apprenticeship tax (0.68%) and professional training levies.

๐Ÿ‡ท๐Ÿ‡ธ Serbia โ€” Municipal & City Taxes

Serbia's 145 local self-government units (cities and municipalities) levy local communal taxes including sign/advertisement tax, local utilities contribution, and vehicle fees. Property tax (porez na imovinu) is locally set at 0.1%โ€“0.4% for citizens. Belgrade has higher property tax values than other cities. Corporate income tax is national at 15%. Serbia has EU candidate status and is aligning tax legislation with EU standards. The flat 15% corporate rate and low income tax rates make it competitive in the region.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

France vs Serbia: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ซ๐Ÿ‡ท France has a higher top income tax rate (0โ€“45% vs 10โ€“20%). ๐Ÿ‡ท๐Ÿ‡ธ Serbia is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Both countries have comparable consumption tax rates (5.5โ€“20% vs 10โ€“20%).

๐Ÿข Corporate Tax: ๐Ÿ‡ท๐Ÿ‡ธ Serbia offers a lower corporate rate (15% vs 25%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ท๐Ÿ‡ธ Serbia taxes investment gains at a lower rate (15% vs 30%), benefiting investors.

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