The topic of Orthodoxy and church tax, with a particular focus on the Serbian Orthodox Church (SOC), represents a significant challenge in modern society. Church tax, as a form of financial support for religious institutions, raises numerous dilemmas regarding the relationship between the church and the state, as well as the rights of believers in contemporary democratic societies. This paper explores the historical roots of church tax within the Orthodox tradition, as well as the specifics of its application within the SOC. In addition to the social and theological aspects, particular attention will be given to the economic aspects of this issue, with an emphasis on the challenges posed by contemporary regulations of church finances. Ethical concerns regarding the obligation of believers to pay the church tax will also be examined, along with legal and cultural issues arising in the context of the relationship between the church and the state in Serbia. Through the analysis of normative frameworks, historical circumstances, and contemporary challenges, this paper will offer a deeper understanding of the role of church tax in preserving the spiritual autonomy of the church and its societal influence.