Serbia vs Netherlands
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ท๐ธ 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%โ0.4% 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.
๐ณ๐ฑ Netherlands โ Municipal & Water Board Taxes
The Netherlands is a unitary state โ income tax is set nationally. Municipalities levy property taxes (OZB) and water boards (waterschappen) charge annual water management levies. The Box 3 system is under ongoing reform following Supreme Court rulings. New Box 3 reform taxes actual returns from 2027.
Serbia vs Netherlands: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ณ๐ฑ Netherlands has a higher top income tax rate (10โ20% vs 9.32โ49.5%). ๐ท๐ธ Serbia is more favourable for high earners.
๐ VAT/Sales Tax: Netherlands has a higher consumption tax (10โ20% vs 9โ21%).
๐ข Corporate Tax: ๐ท๐ธ Serbia offers a lower corporate rate (15% vs 25.8%), which can influence business location decisions.
๐ Capital Gains: ๐ท๐ธ Serbia taxes investment gains at a lower rate (15% vs 38%), benefiting investors.