Serbia has set the income threshold for the supplementary annual tax on individuals at RSD 5,439,096 for 2025, which is three times the average annual salary. The tax is levied on individuals at a rate of 10% on the amount of taxable income exceeding the threshold up to six times the average annual salary (RSD 10,878,192 for 2025), and at a rate of 15% on the amount exceeding six times the average annual salary. For this purpose, the net worldwide income of residents is considered with certai…