WorldTax CompareAll Comparisons

Serbia vs Liberia
Tax Rate Comparison

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

🇷🇸 Serbia
vs
🇱🇷 Liberia
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
0–25%
25% top; fiscal reform priority
No change

VAT / GST / Sales Tax

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

Corporate Tax Rate

Corporate Tax Rate
15%
15% competitive; Pillar Two for MNCs
No change
25%
25%; natural resource revenue reform
No change

Capital Gains Tax

Capital Gains Tax
15%
15% flat
No change
15%
15% CGT
No change

Social Security & Payroll

Social Security / Payroll
~37.8%
Reform pending; pension system under pressure
No change
~9%
NASSCORP reform; pension development
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.

🇱🇷 LiberiaCounty & District Taxes

Liberia's 15 counties and districts collect local taxes including property tax (1%–3% of market value), business licence fees, and local service charges. The Liberia Revenue Authority (LRA) administers national taxes. Liberia uses the US dollar alongside the Liberian dollar. The country was devastated by civil wars (1989–2003) and the 2014–16 Ebola epidemic. Iron ore (ArcelorMittal, China Union), rubber, palm oil, and timber are key exports. Tax reform has been a focus of post-conflict reconstruction under successive administrations.

⚠️ 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 Liberia: Key Tax Differences (2026)

💰 Income Tax: 🇱🇷 Liberia has a higher top income tax rate (10–20% vs 0–25%). 🇷🇸 Serbia is more favourable for high earners.

🛒 VAT/Sales Tax: Serbia has a higher consumption tax (10–20% vs 10%).

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

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