Tax comparison
🇫🇷France vs 🇷🇸Serbia
At €80,000 gross, the net annual salary is €52,707 in France and 6,740,867 RSD in Serbia, a gap of about €4,732 per year once converted. EXPATRIATION.IO comparison, 2026 tax scales: adjust the gross salary and the household below.
Enter in EUR. Converted to local currency automatically.
Expat Package Report
This corridor, with your own two salaries
This page compares the tax schedules. The report compares your amounts: net at origin and at destination, aligned in euros, the gap quantified, the equivalent gross and the package questions to clarify before signing. PDF delivered by email, corridor pre-filled.
Get the report · 49 EURComparing taxes: France and Serbia
France (country) and Serbia (country) have distinct approaches to taxing employment income. On a gross salary of €80,000, the effective total deduction rate is 34.1% in France compared to 28.2% in Serbia. That translates to a difference of roughly €4,732 per year in favor of Serbia.
In France, income tax amounts to €10,891 and social contributions add €16,403. In Serbia, income tax is 897,799 RSD and social contributions are 1,749,974 RSD.
The net annual take-home is €52,707 in France and 6,740,867 RSD in Serbia (amounts in respective local currencies, converted from the same EUR gross). These figures assume a single filer with no children or special deductions. Actual results vary based on household composition, deductions, and specific tax credits available in each jurisdiction.
Equivalent gross and tipping point
At €80,000 gross in France, about €74,700 gross is needed in Serbia to reach the same net salary.
That figure answers the same net. For the gross that gives back the same purchasing power, restated at each side's price level, the two answers sit side by side.
Over the €30,000 to €250,000 gross range the ranking reverses at around €49,500: below that level France leaves the higher net salary, above it Serbia does.
These figures use the default profile. The Expat Package Report runs the same calculation on your own two salaries and household, and quantifies the gap in euros.
Detailed comparison at €80,000 gross
| France | Serbia | |
|---|---|---|
| Gross annual salary | €80,000 | 9,388,640 RSD |
| Income tax (national or federal) | €10,891 | 897,799 RSD |
| Social contributions | €16,403 | 1,749,974 RSD |
| Total deductions | €27,293 | 2,647,773 RSD |
| Net annual salary | €52,707 | 6,740,867 RSD |
| Net annual (EUR equivalent) | €52,707 | €57,438 |
| Net monthly salary | €4,392 | 561,739 RSD |
| Effective deduction rate | 34.1% | 28.2% |
Amounts are shown in each local currency (EUR and RSD); EUR equivalents are converted at reference exchange rates last updated on 2026-10-05.
Pay compared
On pay itself, the 2022 European Structure of Earnings Survey gives, on one definition for both sides, full-time gross annual earnings averaging €40,603 in France and €11,638 in Serbia. The medians, less sensitive to very high salaries, are €33,809 and €9,378. Scope: enterprises with 10 or more employees, public administration excluded. The survey is quadrennial and 2022 is its latest edition.
Breakdown of social contributions
France
| CSG, deductible (6.8%) | €5,345 |
|---|---|
| CSG, non-deductible (2.4%) | €1,886 |
| CRDS (0.5%) | €393 |
| Old-age, uncapped (0.4%) | €320 |
| Old-age, capped (6.9%) | €3,316 |
| AGIRC-ARRCO T1 (4.01%) | €1,927 |
| AGIRC-ARRCO T2 (9.72%) | €3,103 |
| AGIRC-ARRCO CET (0.14%) | €112 |
| Total contributions | €16,403 |
Serbia
| Pension and disability insurance (14%) | 1,231,138 RSD |
|---|---|
| Health insurance (5.15%) | 452,883 RSD |
| Unemployment insurance (0.75%) | 65,954 RSD |
| Total contributions | 1,749,974 RSD |
Examples at several salary levels
| Gross (EUR) | Rate France | Net France (EUR) | Rate Serbia | Net Serbia (EUR) |
|---|---|---|---|---|
| €45,000 | 27.7% | €32,554 | 29.1% | €31,895 |
| €80,000 | 34.1% | €52,707 | 28.2% | €57,438 |
| €120,000 | 37.2% | €75,314 | 22.1% | €93,438 |
| €250,000 | 45.3% | €136,732 | 15.8% | €210,438 |
These figures assume a single filer with no children; the tool above lets you adjust the salary and the household configuration (married, 1 to 3 children).
Special tax regimes
The figures on this page apply the ordinary scale. Where one of the two sides opens a tax regime of its own for arrivals from abroad, it is computed alongside here, without changing the comparison above.
Serbia · Newly settled taxpayer (70% reduction)
Article 15v of the Law on personal income tax reduces by 70% the base of article 15a paragraph 2, that is the salary already reduced by the non-taxable monthly amount; article 15a of the Law on compulsory social insurance contributions reduces the contribution base of the employee and of the employer by the same 70%, for a taxpayer who qualifies as an insured person under the social insurance laws, including for the purposes of the social security agreements Serbia applies. The relief runs for five years from the employment contract, independently of any change of employer, but only for as long as the conditions of paragraphs 5 to 7 on the post and on the taxpayer keep being met during that period. The comparison above applies the ordinary scale and does not assume this regime.
| Gross (EUR) | Net Serbia, ordinary scale | Net under the regime | Difference (signed) |
|---|---|---|---|
| €45,000 | €31,895 | €41,068 | +€9,174 |
| €80,000 | €57,438 | €72,929 | +€15,490 |
| €120,000 | €93,438 | €109,341 | +€15,902 |
| €250,000 | €210,438 | €227,694 | +€17,255 |
Who this regime is open to
Cumulative conditions of article 15v: an employment contract of INDEFINITE duration with a qualified employer, on a post that requires special professional education and for which the domestic labour market cannot easily provide; a qualified employer being resident in Serbia and not, for corporate income tax purposes, related to the previous employer, EXCEPT that paragraph 3 makes ANY employer resident in Serbia a qualified one where the taxpayer has, since 1990, met for at least three years the residence conditions of article 7 paragraph 2 point 1; and EITHER not having been predominantly resident in Serbia during the 24 months before the contract, OR being under 40 at its conclusion and having been predominantly outside Serbia during the 12 preceding months for study or professional development. The taxpayer must also settle in Serbia and have there the centre of vital interests, including for the double taxation treaties Serbia applies. The requirement on the post is deemed met above a monthly salary of 439,692 RSD in the first case and 293,128 RSD in the second, the amounts the Government published for 2026. Whether a given move qualifies is a question for a tax lawyer, not for this calculator.
Cost of living
Consolidated cost-of-living index (Paris = 100): Paris 100, Serbia 56. This index is derived from official household price levels (Eurostat, World Bank, and the BEA regional price parities), published on a New York base and restated here against Paris. On a gross salary of €80,000, the net amounts adjusted to this index correspond to a purchasing power on the order of €53,000 for Paris and €103,000 for Serbia, at Paris price levels.
To go further: the cost-of-living comparison and the city budget calculator.
Sources: France: impots.gouv.fr (DGFiP), tax year 2026 · Serbia: pravno-informacioni-sistem.rs (Sluzbeni glasnik RS), tax year 2026
This tool provides estimates based on public datasets. It is not the opinion of a tax lawyer. Consult a tax lawyer, a chartered accountant or a licensed financial professional before making relocation or employment decisions.