Central and Eastern European tax guide 2026

The brochure provides an overview of tax systems across the CEE region. Since its launch in 2013 with 15 countries, the guide has expanded steadily and now includes data for 25 jurisdictions.

In addition to the core Central European countries—Hungary, Czech Republic, Slovakia, and Poland (the so called Visegrád Group)—this edition covers Southeast Europe, Germany, Austria, Ukraine, Romania, Moldova, the Baltic states, and contributions from Forvis Mazars offices in Central Asia (Kazakhstan, Kyrgyzstan, and Uzbekistan).

The first section presents a country-by-country overview of the tax systems, based on data provided by the relevant Forvis Mazars offices. At the end of the guide, summary tables offer side-by-side comparisons of key tax parameters.

Key findings:

• Serbia applies a flat 15% corporate income tax (CIT) rate, positioning it among the more competitive corporate tax jurisdictions in the CEE region. Corporate group taxation is also available. 
• The standard VAT rate in Serbia is 20%, with a reduced 10% rate applying to selected goods and services. Serbian VAT system is broadly aligned with EU VAT principles. 
• Transfer pricing legislation is largely aligned with OECD principles. In Serbia, taxpayers are required to prepare and submit transfer pricing documentation on an annual basis. 
• Compared to many EU countries in the region, Serbia combines moderate labour taxation, making it attractive for shared service centers, IT, and manufacturing investments. 

We have also included the direct contact details of our offices and experts. We encourage you to reach out with any questions or requests for clarification. 

Please visit the interactive online platform of CEE tax guide 2026: Central and Eastern European tax guide 2026

Download the pdf version of the guide in English by clicking the document below.