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The standard Corporate tax rate in Serbia is 15%, although some deductions might apply.〔(Company Taxation Law )〕 The standard VAT rate is 20% and the lower rate is 10%.〔(VAT Law in Serbia )〕 Income from dividends is a subject to a 15% tax.〔(Personal Taxation Law )〕 Serbia has tax treaties with most countries in Europe, but with not many countries outside of Europe.〔(Tax Treaties Summary for Serbia 2012 )〕 The standard personal tax rate is 10%. If the individual earns more than 3 times average salary, an additional tax rate of 10% is applied. For a person earning six times the average salary, an additional 15% is applied on top of the previously described taxes. It must be clear that all the tax rates described are cumulatively applied, one on top of the other.〔 Obligatory contributions for state funds by an employee (up to a certain amount) include:〔(Maximum contributions for state funds by Accountancy Association of Serbia )〕 * 13% state pension fund * 6.5% state health fund * 0.5% unemployment insurance Obligatory contributions for state funds by an employer (also capped) include: * 11% state pension fund * 6.5% state health fund * 0.5% unemployment insurance The effective personal income tax rate is therefore somewhere in the range 20%-41%.〔(Working calculator )〕 Capital gains are not subject to personal income tax. ==References== 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Taxation in Serbia」の詳細全文を読む スポンサード リンク
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