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Free Zone Pirot presentation - Slobodna zona Pirot

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Taxes<br />

Value Added Tax rates - 18% and 8%<br />

(NO in <strong>Free</strong> <strong>Zone</strong>s)<br />

Corporate Profit Tax rate - 10%<br />

Salary Tax rate - 14%<br />

Social Security Contributions<br />

• pension and disability contributions – 11%<br />

• health insurance – 6,15%<br />

• unemployment contributions – 0,75%

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