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Tajikistan vs Serbia
Tax Rate Comparison

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

🇹🇯 Tajikistan
vs
🇷🇸 Serbia
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
13%
13% flat; Rogun dam transforming energy exports to region
No change
10–20%
Stable; EU accession timeline affecting reform pace
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
15% maintained
No change
10–20%
Standard 20% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
18%
18%; mining and energy sector key revenue
No change
15%
15% competitive; Pillar Two for MNCs
No change

Capital Gains Tax

Capital Gains Tax
13%
13% as income
No change
15%
15% flat
No change

Social Security & Payroll

Social Security / Payroll
~30%
Social tax; pension system reform ongoing
No change
~37.8%
Reform pending; pension system under pressure
No change
State, Regional & Local Taxes

🇹🇯 TajikistanRegional & Local Taxes

Tajikistan's 4 provinces and districts collect local taxes within nationally defined frameworks. Tajikistan is the poorest of the former Soviet Central Asian republics, heavily reliant on remittances from Russia (~30–40% of GDP). The Rogun hydropower dam project is a transformational infrastructure investment. VAT, income tax, and social tax are the main revenue sources alongside customs duties. The informal economy is very large relative to the formal tax base.

🇷🇸 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.

⚠️ 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.

Tajikistan vs Serbia: Key Tax Differences (2026)

💰 Income Tax: 🇷🇸 Serbia has a higher top income tax rate (13% vs 10–20%). 🇹🇯 Tajikistan is more favourable for high earners.

🛒 VAT/Sales Tax: Serbia has a higher consumption tax (15% vs 10–20%).

🏢 Corporate Tax: 🇷🇸 Serbia offers a lower corporate rate (15% vs 18%), which can influence business location decisions.

📈 Capital Gains: 🇹🇯 Tajikistan taxes investment gains at a lower rate (13% vs 15%), benefiting investors.

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All 🇹🇯 Tajikistan comparisons →All 🇷🇸 Serbia comparisons →