Frequently asked questions

WHICH SPECIFIC ACTIVITIES I MAY AND MAY NOT PERFORM AND REGISTER THROUGH THE PORTAL?

The law does not impose limitations on the types of activities (which are permitted by law) that can be subject to self-taxation regime, so you are not obliged to declare in your tax application the type of activity that was the basis for the payment and the arising tax liability.

The mentioned activities can include both income from copyright and related rights, as well as income from service contracts or any other type of work engagement, provided that the payer belongs to the group of persons that can make payments to freelancers (foreign legal and natural persons and domestic natural persons, i.e. other persons that, when paying income, do not calculate and do not pay withholding tax and contribution obligations in the Republic of Serbia), as well as that they did not hire you in accordance with the Labor Law (an employment contract or a contract on temporary and occasional jobs concluded in accordance with that law). Also, it is irrelevant whether the payment is based on a written or oral contract with the payer.

Examples of income that a freelancer earns and that serve as the basis to considered them a freelancer:

Income based on cleaning and maintenance of buildings, repair and maintenance of various types of machines and devices (electrician, plumber...), various types of physical work (carpenter, painter...), making art paintings, busts, sculptures, sculptural and other works of art, photographic work, architectural projects, construction projects and technical drawings, design projects, audio-video recording, provided that the freelancers do not at the same time perform an independent activity (they are not registered as entrepreneurs, that is, they are not independent artists); or a physical person providing fitness services (e.g. individual fitness instructors providing training for certain sports); or a natural person who provides the service of translating or giving foreign language classes to another natural person; or a natural person engaged in making homemade cakes and pies for another natural person; or a natural person engaged in the production of various types of souvenirs, crocheted products, home-made products for another natural person; or any activity or action that is provided by one natural person to another natural person and the recipient of the service does not have the obligation to calculate and pay withholding taxes and contributions.

SHOULD I USE THE PORTAL TO REPORT INCOME PAID IN CASH?

Through the portal, you report income paid in money, goods, services, deeds or otherwise.

SHOULD I USE THE PORTAL TO REPORT INCOME RECEIVED BY PAYERS FROM ALL COUNTRIES IN THE WORLD, OR ARE SOME COUNTRIES EXEMPT?

You can report income from payers from all countries in the world. It is only important that you convert the amount realized in foreign currency into the equivalent amount in dinars at the middle exchange rate of the National Bank of Serbia, valid on the day of payment. Alternatively, in accordance with the Law on Tax Procedure and Tax Administration, if the National Bank of Serbia does not have the middle exchange rate of that currency for the Serbian dinar, the amount realized in foreign currency is converted at the market rate based on published data on the ratio between the foreign currency and the US dollar, on the day of transaction. Therefore, in the tax application, you should enter the data on income expressed in dinar equivalents.

IS THERE A MAXIMUM NUMBER OF PAYERS WHOSE PAYMENTS I CAN REPORT THROUGH THIS PORTAL?

There is no maximum number of payers whose payments you report through the portal. The tax application is submitted for all income (payments) that you made as a freelancer in the previous quarter.

IF I WORK AS A SEASONAL WORKER IN AGRICULTURE, DOES THE EMPLOYER PAY OBLIGATIONS THROUGH THE SEASONAL WORKERS PORTAL OR DO I CALCULATE AND PAY THEM THROUGH THE FREELANCERS PORTAL?

The employer (legal entity, entrepreneur or natural person) has the obligation to calculate and pay the contributions through the portal www.sezonskiradnici.gov.rs, so you have no obligation to report the income generated on that basis.

WHAT IS SELF-TAXATION?

Self-taxation is a tax regime in which the Tax Administration does not issue a decision that serves as the basis of which you pay taxes and contributions, but you yourself calculate, report and pay tax on the income generated.

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.

Option 1

Option 2

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.

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

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

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

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

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

HOW OFTEN CAN I CHANGE TAXATION OPTIONS?

In each quarter, you have the right to opt for the taxation option that suits you better according to the amount of income and the social security rights you want to achieve.

HOW MUCH IS THE INCOME TAX BURDEN BASED ON THESE TWO OPTIONS?

Quarterly income	60,000 RSD	120,000 RSD	180,000 RSD	400,000 RSD
Option 1	11,67 %	9,27 %	20,92 %	39,28 %
Option 2	73,23 %	37,65 %	27,3 %	21,85 %

* The calculations were made on the assumption that you do not have health insurance, which means that the level of the tax burden may be lower.

WHAT ARE STANDARDIZED EXPENSES?

Standardized expenses are a prescribed amount that is deducted from total (gross) income, in order to reach the tax base.

Depending on the self-taxation option you select, the standardized expenses you can deduct from your tax base for the period of one quarter amount to RSD 110,647 (option 1) or RSD 66,733 (option 2). In addition, in option 2, the tax base is further reduced by 34% of the gross income.

The formulas are as follows:

Option 1:

Taxable income = total income - standardized expenses

9,353 RSD = 120,000 RSD – 110,647 RSD

Option 2:

Taxable income = total income - (66,733 RSD + total income * 34%)

12,467 RSD = 120,000 RSD – (66,733 RSD + 120,000 * 34%)