GG · EuropeRS · Europe

Guernsey vs Serbia: tax rates compared

Guernsey's income tax rate is 10pp higher than Serbia's (20% vs 10%). The 200-country average is 28%: both sit below it. Guernsey's figure is dated 2025-12-17 and Serbia's 2026-02-25, so the two rates come from different data vintages.

Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.

At a glance

0102030405060Income10%20%Corporate0%15%VAT0%20%Capital Gains0%15%Wealth Tax0%
five shared taxes, side by side
Tax GG RSDifference
Income Tax20%10%GG +10 pp
Corporate Tax0%15%RS +15 pp
VAT0%20%RS +20 pplargest gap
Capital Gains Tax0%15%RS +15 pp
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Guernsey20%Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Taxes on personal income · as of 2025-12-17
Serbia10%Source: PWC Worldwide Tax Summaries — Serbia (Individual, Income determination) · as of 2026-02-25
Difference+10 ppGuernsey higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Guernsey0%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Serbia15%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−15 ppSerbia higher

Serbia's corporate tax rate is 15pp higher than Guernsey's (15% vs 0%). The 201-country average is 22.6%: both sit below it.

VAT

VAT, side by side
CountryRateSource
Guernsey0%Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17
Serbia20%Source: PWC Worldwide Tax Summaries — Serbia (Corporate, Other taxes) · as of 2026-02-25
Difference−20 ppSerbia higher

Serbia's VAT rate is 20pp higher than Guernsey's (20% vs 0%). The 181-country average is 15%: Guernsey sits below it, Serbia sits above it. Guernsey's figure is dated 2025-12-17 and Serbia's 2026-02-25, so the two rates come from different data vintages.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Guernsey0%Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Income determination · as of 2025-12-17
Serbia15%Source: PWC Worldwide Tax Summaries — Serbia (Individual, Income determination) · as of 2026-02-25
Difference−15 ppSerbia higher

Serbia's capital gains tax rate is 15pp higher than Guernsey's (15% vs 0%). The 175-country average is 10.3%: Guernsey sits below it, Serbia sits above it. Guernsey's figure is dated 2025-12-17 and Serbia's 2026-02-25, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Guernsey0%Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17
Serbia0%Source: PWC Worldwide Tax Summaries — Serbia (Net wealth/worth tax rates) · as of 2026-02-25
Difference0 ppdisplayed rates match

Guernsey's wealth tax rate is identical to Serbia's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Guernsey's figure is dated 2025-12-17 and Serbia's 2026-02-25, so the two rates come from different data vintages.

Not covered for both countries yet: Crypto Tax.