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Serbia vs Bulgaria
Tax Rate Comparison

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

🇷🇸 Serbia
vs
🇧🇬 Bulgaria
Tax Year:

💰 Personal Income Tax Calculator

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

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
10–20%
Stable; EU accession timeline affecting reform pace
No change
10%
10% flat; EU lowest; reform pressure growing with deficits
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
10–20%
Standard 20% maintained
No change
9–20%
Standard 20%; 9% for hospitality
No change

Corporate Tax Rate

Corporate Tax Rate
15%
15% competitive; Pillar Two for MNCs
No change
10%
10% maintained; Pillar Two compliance active
No change

Capital Gains Tax

Capital Gains Tax
15%
15% flat
No change
10%
10% flat
No change

Social Security & Payroll

Social Security / Payroll
~37.8%
Reform pending; pension system under pressure
No change
~32.7%
Pension system under significant pressure
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.

🇧🇬 BulgariaMunicipal Taxes

Bulgaria's 265 municipalities set local tax rates within nationally defined bands. Property tax (danuk varhu nedvizhimi imoti) is levied at 0.01%–0.45% of the property's tax value (set by municipalities). Vehicle tax and patent tax for micro-enterprises are also locally determined. Sofia Municipality applies higher property tax coefficients than rural areas. Bulgaria has the EU's lowest flat income and corporate tax rates at 10%, making it a competitive jurisdiction for businesses.

⚠️ 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 Bulgaria: Key Tax Differences (2026)

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

🛒 VAT/Sales Tax: Both countries have comparable consumption tax rates (10–20% vs 9–20%).

🏢 Corporate Tax: 🇧🇬 Bulgaria offers a lower corporate rate (10% vs 15%), which can influence business location decisions.

📈 Capital Gains: 🇧🇬 Bulgaria taxes investment gains at a lower rate (10% vs 15%), benefiting investors.

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All 🇷🇸 Serbia comparisons →All 🇧🇬 Bulgaria comparisons →