Statutory corporate income tax rate in Serbia
Serbia: Statutory corporate income tax rate was 15.0% in 2018. ▼ Falling
Statutory corporate income tax rate in Serbia, 2000–2018
Source: OECD (2019) – processed by Our World in Data. Measured in %.
Analysis
The most recent figure for statutory corporate income tax rate in Serbia is 15.0%, measured in 2018.
Compared with earlier readings it is up 50.0% over ten years.
Over the whole period, statutory corporate income tax rate in Serbia peaked at 20.0% in 2000 and was at its lowest, 10.0%, in 2004.
Serbia ranks 70th of 93 countries on this measure, in the bottom quarter.
The long-run direction has been consistently falling across the 19 years of available data.
Statutory corporate income tax rate in Serbia, year by year
| Year | % | Change |
|---|---|---|
| 2000 | 20.0% | — |
| 2001 | 20.0% | +0.0% |
| 2002 | 20.0% | +0.0% |
| 2003 | 14.0% | -30.0% |
| 2004 | 10.0% | -28.6% |
| 2005 | 10.0% | +0.0% |
| 2006 | 10.0% | +0.0% |
| 2007 | 10.0% | +0.0% |
| 2008 | 10.0% | +0.0% |
| 2009 | 10.0% | +0.0% |
| 2010 | 10.0% | +0.0% |
| 2011 | 10.0% | +0.0% |
| 2012 | 10.0% | +0.0% |
| 2013 | 15.0% | +50.0% |
| 2014 | 15.0% | +0.0% |
| 2015 | 15.0% | +0.0% |
| 2016 | 15.0% | +0.0% |
| 2017 | 15.0% | +0.0% |
| 2018 | 15.0% | +0.0% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 13.4% | 10.0% | 20.0% | 10 |
| 2010s | 13.3% | 10.0% | 15.0% | 9 |
Countries ranked near Serbia
More economy & growth data for Serbia
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 4.7 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 4 Percent per annum (2029)
- Services, value added (current US$), annual growth rate 12.74 % change on previous year (2025)
- Services, value added (current US$), per unit of GDP 0.5973 current US$ per US$ of GDP (2025)
- Services, value added (current US$), per capita 9,116 current US$ per person (2025)
- Services, value added (current LCU), annual growth rate 8.33 % change on previous year (2025)
- Services, value added (current LCU), per unit of GDP 62.11 current LCU per US$ of GDP (2025)
- Services, value added (current LCU), per capita 947,879 current LCU per person (2025)
- Services, value added (constant 2015 US$), annual growth rate 2.71 % change on previous year (2025)
- Services, value added (constant 2015 US$), per unit of GDP 0.3255 constant 2015 US$ per US$ of GDP (2025)
Frequently asked questions
- What is statutory corporate income tax rate in Serbia?
- Statutory corporate income tax rate in Serbia was 15.0% in 2018, according to OECD (2019) – processed by Our World in Data.
- What is the highest statutory corporate income tax rate recorded in Serbia?
- The highest recorded value was 20.0% in 2000.
- What is the lowest statutory corporate income tax rate recorded in Serbia?
- The lowest recorded value was 10.0% in 2004.
- How does Serbia rank for statutory corporate income tax rate?
- Serbia ranks 70th out of 93 countries with data for 2018.
- Is statutory corporate income tax rate rising or falling in Serbia?
- Over the last ten years it is up 50.0%. The long-run trend across the full record is falling.
- Where does this Serbia data come from?
- The figures come from OECD (2019) – processed by Our World in Data, published as part of Statutory corporate income tax rate. Statizoid updates them automatically from the source API.
Download this data
CSV · JSON — 19 observations, free to reuse under CC BY 4.0 (Our World in Data).
About this data
Estimates correspond to the combined rates for central and sub-central government levels (i.e. central government corporate tax rate, less deductions for sub-national taxes, plus sub-central corporate tax rate). Figures correspond to the standard rate that is not targeted at particular industries or income types. The top marginal rate is reported if the corporate tax system is progressive.