Effective tax rates - Corporate tax statistics — Effective average in Serbia

Serbia: Effective tax rates - Corporate tax statistics — Effective average was 16.18 Percentage of taxable income in 2025. ▲ Rising

Latest (2025)
16.18 Percentage of taxable income
Change on year
up 0.8%
World rank
76th
of 99 countries
All-time high
16.18 Percentage of taxable income
in 2025
All-time low
12.32 Percentage of taxable income
in 2018
Years of data
9
2017–2025

Effective tax rates - Corporate tax statistics — Effective average in Serbia, 2017–2025

0510152017202120252017: 12.6 Percentage of taxable income2018: 12.3 Percentage of taxable income2019: 12.6 Percentage of taxable income2020: 12.9 Percentage of taxable income2021: 13.5 Percentage of taxable income2022: 14.6 Percentage of taxable income2023: 15.7 Percentage of taxable income2024: 16 Percentage of taxable income2025: 16.2 Percentage of taxable income

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.

Analysis

In 2025, effective tax rates - corporate tax statistics — effective average in Serbia stood at 16.18 Percentage of taxable income. That is the highest value across all 9 years on record.

Compared with earlier readings it is up 0.8% on the previous year and up 28.4% over ten years.

Over the whole period, effective tax rates - corporate tax statistics — effective average in Serbia peaked at 16.18 Percentage of taxable income in 2025 and was at its lowest, 12.32 Percentage of taxable income, in 2018.

That places Serbia 76th out of 99 countries with data for 2025, putting it in the bottom quarter.

Effective tax rates - Corporate tax statistics — Effective average in Serbia, year by year

Annual values for Effective tax rates - Corporate tax statistics — Effective average tax rate in Serbia, 2017 to 2025.
Year Percentage of taxable income Change
2017 12.61 Percentage of taxable income
2018 12.32 Percentage of taxable income -2.2%
2019 12.62 Percentage of taxable income +2.4%
2020 12.94 Percentage of taxable income +2.5%
2021 13.48 Percentage of taxable income +4.2%
2022 14.56 Percentage of taxable income +8.0%
2023 15.73 Percentage of taxable income +8.0%
2024 16.05 Percentage of taxable income +2.0%
2025 16.18 Percentage of taxable income +0.8%

Averages by decade

DecadeAverage LowestHighest Years
2010s 12.52 Percentage of taxable income 12.32 Percentage of taxable income 12.62 Percentage of taxable income 3
2020s 14.82 Percentage of taxable income 12.94 Percentage of taxable income 16.18 Percentage of taxable income 6

Countries ranked near Serbia

  1. 73 United States of America 18.04 Percentage of taxable income compare
  2. 74 Chile 17.95 Percentage of taxable income compare
  3. 75 Albania 17.78 Percentage of taxable income compare
  4. 77 Ireland 16.03 Percentage of taxable income compare
  5. 78 Poland 15.2 Percentage of taxable income compare
  6. 79 Hungary 15.04 Percentage of taxable income compare

See the full ranking of 105 places →

More economy & growth data for Serbia

All data for Serbia →

Frequently asked questions

What is effective tax rates - corporate tax statistics — effective average in Serbia?
Effective tax rates - corporate tax statistics — effective average in Serbia was 16.18 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
What is the highest effective tax rates - corporate tax statistics — effective average recorded in Serbia?
The highest recorded value was 16.18 Percentage of taxable income in 2025.
What is the lowest effective tax rates - corporate tax statistics — effective average recorded in Serbia?
The lowest recorded value was 12.32 Percentage of taxable income in 2018.
How does Serbia rank for effective tax rates - corporate tax statistics — effective average?
Serbia ranks 76th out of 99 countries with data for 2025.
Is effective tax rates - corporate tax statistics — effective average rising or falling in Serbia?
Over the last ten years it is up 28.4%. The long-run trend across the full record is rising.
Where does this Serbia data come from?
The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.

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Effective tax rates - Corporate tax statistics — Effective average in Serbia. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 11 September 2026, from https://economy.statizoid.com/stat/effective-tax-rates-corporate-tax-statistics-effective-average-tax-rate/serbia/

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About this data

Indicator
Effective tax rates - Corporate tax statistics — Effective average tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
105 places, 945 data points, 2017–2025
Last refreshed

This table reports synthetic tax policy indicators calculated on the basis of a prospective, hypothetical investment project. Unlike backward-looking ETRs, they do not incorporate any information about firms' actual tax payments.The OECD methodology has been described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018). Further methodological information is available in the explanatory annex.