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Serbia vs Romania
Tax Rate Comparison

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

๐Ÿ‡ท๐Ÿ‡ธ Serbia
vs
๐Ÿ‡ท๐Ÿ‡ด Romania
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
10โ€“20%
Stable; EU accession timeline affecting reform pace
No change
10%
10% flat; potential graduated system under IMF/EU pressure
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
10โ€“20%
Standard 20% maintained
No change
5โ€“19%
19% standard; possible increase for fiscal consolidation
No change
Corporate Tax Rate
Corporate Tax Rate
15%
15% competitive; Pillar Two for MNCs
No change
16%
16% maintained; micro regime tightening
No change
Capital Gains Tax
Capital Gains Tax
15%
15% flat
No change
10%
10% flat; potential reform
No change
Social Security & Payroll
Social Security / Payroll
~37.8%
Reform pending; pension system under pressure
No change
~37.25%
Contribution reform pending; pension system deficit
No change
State, Regional & Local Taxes

๐Ÿ‡ท๐Ÿ‡ธ 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%โ€“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.

๐Ÿ‡ท๐Ÿ‡ด Romania โ€” Local & County Taxes

Romania's 41 counties (judeลฃe) and Bucharest municipality do not set income tax โ€” this is nationally set. Municipalities levy local taxes including property tax (impozit pe clฤƒdiri, impozit pe teren) and vehicle tax (impozit pe mijloace de transport). Bucharest has higher property tax coefficients than rural areas. A micro-enterprise tax regime (1% or 3% on turnover) applies to small companies instead of standard CIT. Romania has had the EU's lowest flat income tax rate at 10%.

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

Serbia vs Romania: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ท๐Ÿ‡ธ Serbia has a higher top income tax rate (10โ€“20% vs 10%). ๐Ÿ‡ท๐Ÿ‡ด Romania is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Serbia has a higher consumption tax (10โ€“20% vs 5โ€“19%).

๐Ÿข Corporate Tax: ๐Ÿ‡ท๐Ÿ‡ธ Serbia offers a lower corporate rate (15% vs 16%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ท๐Ÿ‡ด Romania taxes investment gains at a lower rate (10% vs 15%), benefiting investors.

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