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Serbia vs France
Tax Rate Comparison

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

🇷🇸 Serbia
vs
🇫🇷 France
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
10–20%
Stable; EU accession timeline affecting reform pace
No change
0–45%
Surcharges normalized; inflation adjustment
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
10–20%
Standard 20% maintained
No change
5.5–20%
Standard 20% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
15%
15% competitive; Pillar Two for MNCs
No change
25%
Large company surcharge expired; flat 25%
No change

Capital Gains Tax

Capital Gains Tax
15%
15% flat
No change
30%
PFU at 30% maintained
No change

Social Security & Payroll

Social Security / Payroll
~37.8%
Reform pending; pension system under pressure
No change
~45%
Contribution rates stable; healthcare costs rising
No change
State, Regional & Local Taxes

🇷🇸 SerbiaMunicipal & 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%–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.

🇫🇷 FranceLocal & Regional Contributions

France's 18 regions and 96 metropolitan departments do not set income tax but levy business taxes (CFE; CVAE abolished 2024). Taxe foncière (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.

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

Serbia vs France: Key Tax Differences (2026)

💰 Income Tax: 🇫🇷 France has a higher top income tax rate (10–20% vs 0–45%). 🇷🇸 Serbia is more favourable for high earners.

🛒 VAT/Sales Tax: Both countries have comparable consumption tax rates (10–20% vs 5.5–20%).

🏢 Corporate Tax: 🇷🇸 Serbia offers a lower corporate rate (15% vs 25%), which can influence business location decisions.

📈 Capital Gains: 🇷🇸 Serbia taxes investment gains at a lower rate (15% vs 30%), benefiting investors.

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