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Romania vs Serbia: tax rates compared
There's no gap here — Romania and Serbia both post an income tax rate of 10%. The 200-country average is 28%: both sit below it.
Verified data covers six of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | RO | RS | Difference |
|---|---|---|---|
| Income Tax | 10% | 10% | match |
| Corporate Tax | 16% | 15% | RO +1 pp |
| VAT | 21% | 20% | RO +1 pp |
| Capital Gains Tax | 3% | 15% | RS +12 pplargest gap |
| Crypto Tax | 16% | 15% | RO +1 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Romania | 10% | Source: PWC Worldwide Tax Summaries — Romania (Individual, Taxes on personal income) · as of 2026-03-30 |
| Serbia | 10% | Source: PWC Worldwide Tax Summaries — Serbia (Individual, Income determination) · as of 2026-02-25 |
| Difference | 0 pp | displayed rates match |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Romania | 16% | 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 | +1 pp | Romania higher |
Between the two, Romania's corporate tax rate (16%) tops Serbia's (15%) by 1pp. The 201-country average is 22.6%: both sit below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Romania | 21% | Source: PWC Worldwide Tax Summaries — Romania (Corporate, Significant developments) · as of 2026-03-30 |
| Serbia | 20% | Source: PWC Worldwide Tax Summaries — Serbia (Corporate, Other taxes) · as of 2026-02-25 |
| Difference | +1 pp | Romania higher |
Between the two, Romania's VAT rate (21%) tops Serbia's (20%) by 1pp. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Romania | 3% | Source: PWC Worldwide Tax Summaries — Romania (Individual, Income determination) · as of 2026-03-30 |
| Serbia | 15% | Source: PWC Worldwide Tax Summaries — Serbia (Individual, Income determination) · as of 2026-02-25 |
| Difference | −12 pp | Serbia higher |
Between the two, Serbia's capital gains tax rate (15%) tops Romania's (3%) by 12pp. The 175-country average is 10.3%: Romania sits below it, Serbia sits above it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Romania | 16% | Source: Portal Legislativ (Monitorul Oficial) — Legea nr. 239/2025, amending the Fiscal Code · as of 2026-01-01 |
| Serbia | 15% | Source: PWC Worldwide Tax Summaries — Serbia (Individual, Income determination) · as of 2026-02-25 |
| Difference | +1 pp | Romania higher |
Between the two, Romania's crypto tax rate (16%) tops Serbia's (15%) by 1pp. The 88-country average is 13%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Romania | 0% | Source: PWC Worldwide Tax Summaries — Romania (Individual, Other taxes) · as of 2026-03-30 |
| Serbia | 0% | Source: PWC Worldwide Tax Summaries — Serbia (Net wealth/worth tax rates) · as of 2026-02-25 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Romania and Serbia both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.