Ko mora da plaća porez kao frilienser u Srbiji?

Svaki frilienser koji ostvari prihode u Srbiji mora da se registruje i plaća porez. Mogu birati između paušalnog oporezivanja i oporezivanja po stvarnom prihodu, ili da rade preko agencije.

Koliko iznosi paušalni porez za frilensere u Srbiji?

Paušalni porez zavisi od opštine, delatnosti i visine prihoda. Okvirno, za prihod do 6 miliona RSD godišnje, efektivna poreska stopa se kreće između 6% i 12%, uključujući doprinose za PIO i zdravstveno.

Šta je bolje — paušal ili agencija za srpskog frilensera?

Paušalno oporezivanje je jednostavnije i predvidljivije za frilensere sa stabilnim prihodom. Agencija je bolja za one koji žele viši osigurani dohodak ili rade za inostrane klijente koji zahtevaju ugovor sa pravnim licem.

When are Serbian freelance taxes due each quarter?

Freelance tax and contributions are self-assessed quarterly through the PP OPO-K form on the frilenseri.purs.gov.rs portal. The filing and payment deadline is within 30 days of the quarter’s end: April 30 for Q1, July 30 for Q2, October 30 for Q3, and January 30 for Q4. Income tax and social contributions are paid together.

What is the difference between Model A and Model B in Serbia?

Both models start from your gross quarterly freelance income, but they differ in the rate and the deductions. Model A subtracts a fixed 96,000 RSD non-taxable threshold and applies 20% income tax to the remainder — best for lower quarterly incomes. Model B subtracts 57,900 RSD plus 34% of gross as standardized expenses and applies 10% income tax — usually better above roughly 100,000 RSD per quarter. PIO (24%) and health (10.3%) contributions apply under both.

Can I deduct my actual business expenses under Model B?

No. Model B grants a standardized 34% expense deduction with no itemization. If you want to deduct documented actual expenses, you need to operate as a registered sole trader (preduzetnik) keeping business books, not under the freelancer self-assessment system.

What happens if I miss a Serbian quarterly tax deadline?

Late payment accrues interest of 0.3% per day on unpaid amounts, and deliberate underreporting can draw penalties of up to 100% of the underpaid tax. File the PP OPO-K even if you cannot pay in full — late filing penalties are separate from late payment interest.

Do digital nomads pay Serbian freelance tax if they stay less than 183 days?

Generally no. Stays under 183 days in a year keep you a non-resident, taxable only on Serbian-sourced income. At 183 days or more you become a Serbian tax resident and your worldwide income can become taxable, subject to double-tax treaties. Keep presence records such as passport stamps, flight tickets, and accommodation receipts.

Serbian Tax Calculator 2026: Easy Model A vs B Guide

Paušal vs. Model B: Choosing Your Serbian Tax Track

Serbia effectively offers freelancers two different tracks, and picking the wrong one can cost you thousands of dinars every year. Understanding how they differ is the first decision — choosing between Model A and Model B comes second.

The two tracks at a glance

Paušal (lump-sum taxation). For a registered sole trader (preduzetnik). The tax office (Poreska uprava) assigns you a presumed income based on your activity, municipality, and other factors, and you pay a fixed quarterly tax on that figure regardless of what you actually earn. Administratively simple — no bookkeeping for actual expenses — and if you earn above the presumed income, you pay nothing extra. Note the limits: an annual revenue cap (currently 6 million RSD for most categories) forces you out of Paušal into actual-profit taxation if you exceed it, and VAT obligations kick in above the turnover threshold (currently 8 million RSD).
Freelancer self-assessment (samooporezivanje). For individuals earning from copyright contracts, service agreements, or remote work without a registered business. You file the PP OPO-K form quarterly and choose Model A or Model B each quarter (details in the calculator above). No independence test applies, and you are not locked into one model for the year.

When each track makes sense

Lean toward Paušal when your actual income sits well above the presumed income for your activity and municipality, you want predictable fixed payments with no monthly bookkeeping, and your deductible expenses are low.
Lean toward self-assessment when your income is irregular or modest, your real earnings are close to or below typical presumed figures, or you prefer choosing the cheaper model quarter by quarter as your income moves.

A note on 2025 changes: the Paušal brackets and contribution bases were revised, with higher presumed-income coefficients for IT, consulting, and digital services in most municipalities and higher minimum monthly contribution bases even for lower earners. Switching tracks is possible but comes with procedural requirements and timing constraints — do not assume you can flip back and forth freely. This is an educational overview; confirm your track with a licensed Serbian tax accountant (računovođa) before making structural decisions.

Model A vs. Model B: The 2026 Comparison

The two self-assessment models differ in both the rate and the base. Model A: (gross quarterly income − 96,000 RSD) × 20%. Model B: (gross income − 57,900 RSD − 34% of gross income) × 10%. The 34% is taken on the original gross, and the 57,900 RSD figure should be re-verified each year. Social contributions — PIO 24% and health insurance 10.3% — apply under both models on top of the income tax.

Quarterly gross (RSD)	Model A income tax	Model B income tax	Cheaper
50,000	0	0	Equal (both zero)
96,000	0	546	Model A
120,000	4,800	2,130	Model B
150,000	10,800	4,110	Model B
200,000	20,800	7,410	Model B
300,000	40,800	14,010	Model B
500,000	80,800	27,210	Model B

The crossover sits at roughly 100,000 RSD per quarter: below it, Model A’s fixed threshold protects you better; above it, Model B’s lower rate and standardized expenses win every quarter. You select the model anew each quarter on the PP OPO-K, so there is no penalty for switching as your income moves. Figures follow the Poreska uprava freelancer guide — re-check the current thresholds before filing.

Can I deduct actual expenses under Model B? No. Model B gives you the standardized 34% deduction with no itemization. Deducting documented real expenses requires operating as a registered preduzetnik with business books, outside the freelancer self-assessment system.

Filing the PP OPO-K: Deadlines and Step-by-Step

Freelance tax in Serbia is self-assessed — nobody withholds it for you. Each quarter you report your income and pay income tax plus contributions together through the official frilenseri.purs.gov.rs portal.

Quarterly deadlines

File and pay within 30 days of the quarter’s end:

Q1 (Jan 1 – Mar 31): April 30
Q2 (Apr 1 – Jun 30): July 30
Q3 (Jul 1 – Sep 30): October 30
Q4 (Oct 1 – Dec 31): January 30

How to file

Log in to the freelancer portal with your eID.
Open Podnesi PP OPO-K (Submit PP OPO-K).
Enter the quarter and your total gross freelance income.
Select Model A or Model B for this quarter.
The portal calculates your tax and contributions automatically.
Review everything and submit.
Pay via Serbian bank transfer to the tax authority’s account.

You will need your Serbian tax ID (PIB) plus bank statements or contract records backing the declared income. Who must file: anyone earning from copyright contracts (autorski ugovori), service contracts with foreign or domestic companies as an individual, or remote-work income paid by foreign companies into a Serbian personal account. Registered preduzetnici file separately, and fully employed people are taxed at source.

Late filing and penalties

Late payment accrues interest of 0.3% per day on unpaid amounts, and deliberate underreporting can draw penalties of up to 100% of the underpaid tax. File even if you cannot pay the full amount on time — late filing penalties are separate from late payment interest.

Digital Nomads: Serbia’s 183-Day Tax Residency Rule

Your physical presence decides your Serbian tax exposure:

Under 183 days in the year: you remain a non-resident and are taxed only on Serbian-sourced income (work for Serbian clients or through a Serbian address). Foreign freelancers on short stays generally do not use the PP OPO-K system for foreign-sourced income, though foreign nationals can obtain a PIB if they need one.
183 days or more: you become a Serbian tax resident, and your worldwide income can become taxable in Serbia, subject to double-tax treaties.

Keep presence records — passport stamps, flight tickets, accommodation receipts — so you can evidence either side of the line. Residency interacts with treaties and your home country’s rules, so confirm your position with a tax adviser before relying on the day count alone.

Sources & References

Poreska uprava Srbije — the official freelancer portal and published worked examples (Model A 20%, Model B 10%, PIO 24%, health 10.3%).
Fond za PIO — pension and disability contribution bases and rates for compulsorily insured individuals.
Republički fond za zdravstveno osiguranje — health insurance contribution rates and minimum bases.
Ministry of Finance — Zakon o porezu na dohodak građana (freelancer taxation and lump-sum regime eligibility).

Rates, thresholds, and minimum bases are revised periodically. Verify the current figures on the official portal or with a poreski savetnik before filing. These calculations are estimates for planning purposes, not professional tax advice.