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Nepal vs Serbia: tax rates compared
Nepal has an income tax rate of 30%, 20pp above Serbia's 10%. The 200-country average is 28%: Nepal sits above it, Serbia sits below it.
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
| Tax | NP | RS | Difference |
|---|---|---|---|
| Income Tax | 30% | 10% | NP +20 pplargest gap |
| Corporate Tax | 25% | 15% | NP +10 pp |
| VAT | 13% | 20% | RS +7 pp |
| Capital Gains Tax | 5% | 15% | RS +10 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Nepal | 30% | Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Schedule 1 (clause 1) · as of 2026-01-02 |
| Serbia | 10% | Source: PWC Worldwide Tax Summaries — Serbia (Individual, Income determination) · as of 2026-02-25 |
| Difference | +20 pp | Nepal higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nepal | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Serbia | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +10 pp | Nepal higher |
Nepal has a corporate tax rate of 25%, 10pp above Serbia's 15%. The 201-country average is 22.6%: Nepal sits above it, Serbia sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Nepal | 13% | Source: Value Added Tax Act, 2052 (1995), as amended — Inland Revenue Department, Nepal · as of 2005-01-01 |
| Serbia | 20% | Source: PWC Worldwide Tax Summaries — Serbia (Corporate, Other taxes) · as of 2026-02-25 |
| Difference | −7 pp | Serbia higher |
Serbia has a VAT rate of 20%, 7pp above Nepal's 13%. The 181-country average is 15%: Nepal sits below it, Serbia sits above it. Nepal's figure is dated 2005-01-01 and Serbia's 2026-02-25, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Nepal | 5% | Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Section 95Ka(2)(a) · as of 2026-01-02 |
| Serbia | 15% | Source: PWC Worldwide Tax Summaries — Serbia (Individual, Income determination) · as of 2026-02-25 |
| Difference | −10 pp | Serbia higher |
Serbia has a capital gains tax rate of 15%, 10pp above Nepal's 5%. The 175-country average is 10.3%: Nepal sits below it, Serbia sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Nepal | 0% | Source: Inland Revenue Department, Nepal — official site (list of administered tax laws) · as of 2026-07-18 |
| Serbia | 0% | Source: PWC Worldwide Tax Summaries — Serbia (Net wealth/worth tax rates) · as of 2026-02-25 |
| Difference | 0 pp | displayed rates match |
Nepal and Serbia share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.