Serbia: Fiscal freedom

The latest value from 2026 is 94 points, an increase from 91 points in 2025. In comparison, the world average is 66 points, based on data from 178 countries. Historically, the average for Serbia from 2002 to 2026 is 84 points. The minimum value, 74 points, was reached in 2023 while the maximum of 94 points was recorded in 2026. See the global rankings or world map for that indicator or use the country comparator to compare trends over time.

The Fiscal Freedom index for Serbia from The Heritage Foundation reflects the tax burden imposed by the government, including the direct taxes on individuals and corporations and the overall amount of tax revenue as a a share of GDP.

Definition: The Fiscal freedom index measures the tax burden imposed by government. It is composed of three quantitative factors: the top marginal tax rate on individual income, the top marginal tax rate on corporate income, and the total tax burden as a percentage of GDP.