Frequently asked questions
Everything you wanted to know about the portal www.frilenseri.purs.gov.rs and taxes can now be found in one place.
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THE LAW PROVIDES TWO SELF-TAXATION OPTIONS - WHAT ARE THE DIFFERENCES BETWEEN THESE TWO OPTIONS?
You report and pay your obligations quarterly, with the possibility to choose one of the two methods of self-taxation within each accounting period, i.e. quarter, which are shown in more detail in the table below.
Calculation for income generated in 2026.
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Option 1 |
Option 2 |
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Standardized expense deduction: 110,647 RSD in a quarter. Tax: 20% - The tax base is made up of the gross income realized in the quarter minus the standardized expenses. This means that if you earn up to 110,647 RSD in a quarter, you will not have to pay taxes. Contributions for pension and disability insurance (PIO) 24% - The basis for the payment of PIO contributions is the gross income realized in the quarter minus the standardized expenses. This means that if you earn up to RSD 110,647 per quarter, you will not have to pay contributions for pension insurance. Health insurance contributions 10.3% - If you are not a primary holder of health insurance on some other basis (e.g. as an employee or according to an international agreement), you are obliged to pay health insurance. The rate of 10.3% is applied to three times the base amount of 15% of the average monthly salary in the RS, which means that the minimum amount to be paid is RSD 7,003 for the quarter. If this base is lower than the taxable income, the taxable income will be calculated as the basis for payment of contributions. |
Standardized expense deduction: 66,733 RSD in a quarter, increased by 34% of gross income generated in the quarter. Tax 10% - Taxable income is equal to gross income minus standardized expenses. This means that if you generate less income in a quarter than the amount of taxable income, you will not have the obligation to pay tax. Contributions for pension and disability insurance (PIO) 24%: If you opt for this option, the PIO contribution is mandatory. The basis for paying contributions for PIO is at least three times the amount of the lowest monthly contribution basis. This means that you will have to pay at least RSD 36,934 for the PIO contribution on a quarterly basis. If the basis is lower than the taxable income, the taxable income will be calculated as the basis for payment of contributions. Health insurance contributions 10.3% - If you are not a primary holder of health insurance on some other basis (e.g. as an employee or according to an international agreement), you are obliged to pay health insurance. The rate of 10.3% is applied to three times the base amount of 15% of the average monthly salary in the RS, which means that the minimum amount to be paid is RSD 7,003 for the quarter. If this base is lower than the taxable income, the taxable income will be calculated as the basis for payment of contributions. |
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Example 1: quarterly income RSD 60,000 Basis for payment of taxes and contributions = 60,000 – 110,647 =RSD 0 TAX = RSD 0 PIO = RSD 0 Health = RSD 0 if you have health insurance or RSD 7,003 if you don’t have health insurance. Total: RSD 0 or 7,003 |
Example 1: quarterly income RSD 60.000 Basis for payment of taxes and contributions = RSD (60,000-(66,733+60,000*34%) Tax = RSD 0 PIO = RSD 36,934 Health = RSD 0 if you have health insurance or RSD 7,003 if you don’t have health insurance. Total: RSD 36,934 or 43,937 |
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Example 2: quarterly income RSD 120,000 Basis for payment of taxes and contributions = 120,000 – 110,634 = RSD 9,353 Tax = 9,353 x 20% = RSD 1.871 PIO = 9,353 x 24% = RSD 2.245 Health = RSD 0 if you have health insurance or RSD 7,003 if you don’t have health insurance. Total: RSD 4,116 or 11,119 |
Example 2: quarterly income RSD 120,000 Basis for payment of taxes and contributions =(120,000-(66,733+120,000*34%)=RSD 12,467 Tax = 12,467 x 10% = RSD 1,247 PIO = RSD 36,934 Health = RSD 0 if you have health insurance or RSD 7,003 if you don’t have health insurance. Total: RSD 38,181 or 45,184 |
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Example 3: quarterly income RSD 180,000 Basis for payment of taxes and contributions = 180,000 – 110,647 = RSD 69,353 Tax = 69,353 x 20% = RSD 13,871 PIO = 69,353 x 24% = RSD 16,645 Health = RSD 0 if you have health insurance or RSD 7,143 if you don’t have health insurance. Total: RSD 30,516 or 37,659
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Example 3: quarterly income RSD 180,000 Basis for payment of taxes and contributions = (180,000-(66,733+180,000*34%) = RSD 52,067 Tax = 52,067 x 10% = RSD 5,207 PIO = RSD 36,934 Health = RSD 0 if you have health insurance or RSD 7,003 if you don’t have health insurance. Total: RSD 42,141 or 49,144 |
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Example 4: quarterly income RSD 400,000 Basis for payment of taxes and contributions = 400,000 – 110,647 = RSD 289,353 Tax = 289,353 x 20% = RSD 57,871 PIO = 289,353 x 24% = RSD 69,445 Health = RSD 0 if you have health insurance or RSD 29,803 if you don’t have health insurance. Total: RSD 127,316 or 157,119 |
Example 4: quarterly income RSD 400,000 Basis for payment of taxes and contributions = (400,000-(66,733+400,000*34%) = RSD 197,267 Tax = 197,267 x 10% = RSD 19,727 PIO = 197,267 x 24% = RSD 47,344 Health = RSD 0 if you have health insurance or RSD 20,319 if you don’t have health insurance. Total: RSD 67,071 or 87,390 |