Taxation in Serbia consists of the following; the standard corporate tax rate in Serbia is 15%, although some deductions might apply. The standard VAT rate is 20% and the lower rate is 10%. Income from dividends is a subject to a 15% tax. Serbia has tax treaties with most countries in, but few outside, Europe. Obligatory contributions for state funds by an employee (up to a certain amount) include: * 14% state pension fund * 5.15% state health fund * 0.75% unemployment insurance Obligatory contributions for state funds by an employer (also capped) include:
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