Freelancer Taxes in Serbia: Two Taxation Models With Examples

In the Serbian tax system, "freelancer" is an informal term for an individual who earns income from domestic and foreign payers that do not calculate and pay Serbian taxes and contributions at the time of payment. Most often these are royalties from non-residents and remote work for foreign employers, while the person works from the territory of Serbia. Taxation is governed by the Personal Income Tax Law, which provides for self-assessment by freelancers.

Who pays tax and contributions through self-assessment

• Individuals (residents and non-residents) who, working in Serbia, earn income from a payer abroad or from a domestic individual.
• Serbian residents who earn income while working in another country, from the payer of that income.

Income from entities that are obliged to calculate and pay withholding tax (a domestic legal entity or a domestic sole trader, whether on books or on the flat-rate scheme) is not reported through the portal frilenseri.purs.gov.rs.

Filing deadlines

The self-assessment return is filed within 30 days after the end of the quarter, for the total of all taxable income earned in that quarter. A different model can be chosen for each quarter, independently of the previous one:

• For the first quarter, by April 30.
• For the second quarter, by July 30.
• For the third quarter, by October 30.
• For the fourth quarter, by January 30 of the following year.

Two models, and how they differ

Option 1: a standard deduction of 110,647 RSD per quarter. The tax is 20%, and the base is gross income less the standard deduction. If your income in a quarter is up to 110,647 RSD, there is no tax and no pension contribution. The pension (PIO) contribution is 24%, and health insurance is 10.3% (if you are not insured on another basis). The minimum quarterly health contribution is (22,663 × 3) × 10.3% = 7,003 RSD.

Option 2: a standard deduction of 66,733 RSD per quarter, increased by 34% of gross income. The tax is 10%. The pension contribution is mandatory and is paid on at least three times the minimum monthly base, that is at least (51,297 × 3) × 24% = 36,934 RSD per quarter. Health insurance is 10.3% (minimum 7,003 RSD per quarter) if you are not insured on another basis.

Contribution bases for 2026

The minimum monthly base under Article 36 of the Law on Contributions for 2026 is 51,297 dinars, and three times that amount is 153,891 dinars. The monthly health insurance base under Article 35b for 2026 is 22,663 dinars, and three times that amount is 67,989 dinars. Only persons who are not covered by health insurance on another basis owe the health contribution.

Calculation examples (quarterly)

Example, income 60,000 RSD. Option 1: base 0, tax 0, pension 0, health 0 or 7,003 RSD → total 0 or 7,003 RSD. Option 2: tax 0, pension 36,934, health 0 or 7,003 → total 36,934 or 43,937 RSD.

Example, income 120,000 RSD. Option 1: base 9,353, tax 1,871, pension 2,245, health 0 or 7,003 → total 4,116 or 11,119 RSD. Option 2: base 12,467, tax 1,247, pension 36,934, health 0 or 7,003 → total 38,181 or 45,184 RSD.

Example, income 180,000 RSD. Option 1: base 69,353, tax 13,871, pension 16,645, health 0 or 7,143 → total 30,516 or 37,659 RSD. Option 2: base 52,067, tax 5,207, pension 36,934, health 0 or 7,003 → total 42,141 or 49,144 RSD.

Example, income 400,000 RSD. Option 1: base 289,353, tax 57,871, pension 69,445, health 0 or 29,803 → total 127,316 or 157,119 RSD. Option 2: base 197,267, tax 19,727, pension 47,344, health 0 or 20,319 → total 67,071 or 87,390 RSD.

Useful to know

• If you have no income in a quarter, you have no base and therefore no obligation to pay contributions; you cannot pay them just to avoid a gap in your pensionable service.
• The return is filed electronically (through the portal frilenseri.purs.gov.rs or ePorezi) or on paper, in person or by mail to the competent branch of the Tax Administration.
• The form used is PP OPO-K.