10% tax in Serbia: what's true and what's not

"It's 10% in Serbia!" — repeated in every digital nomad Telegram. True only for one specific case: Preduzetnik personal income tax under specific regimes.

What's also paid

• Social contributions: ~36% on base
• VAT 20% above 8M RSD/year (~€68k)

Realistic effective rate for a freelancer

Preduzetnik on paušal flat-rate: 6-9% total effective.

Preduzetnik on real-accounting: 18-22%.

D.O.O.: 20-28%.