Serbian Freelance Tax Calculator (Model A vs Model B)

Calculate your quarterly freelancer taxes in Serbia. Compare Model A and Model B self-assessment options in real-time to optimize your tax liability.

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By Sarmad, Freelance Finance Strategist ✓ Updated Jul 2026 Based on official 2026 Poreska Uprava rates ℹ See Methodology
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Serbian Freelance Tax Optimization Guide (Model A vs Model B)

Freelancing in Serbia is regulated under a quarterly self-assessment regime. Freelancers must file their tax returns (PP OPO-K form) within 30 days of the end of each quarter (Q1: April 30, Q2: July 30, Q3: October 30, Q4: January 30). You can choose between two different calculation models to minimize your tax liability depending on your actual quarterly earnings. To calculate your target hourly rate including these tax obligations, you can use our Hourly Rate Calculator. Calculating these values correctly ensures you avoid heavy penalties while legally keeping your tax burden to a minimum.

Model A (Optimal for Lower Revenues)

Model A offers a generous flat tax-free deduction of 96,000 RSD per quarter. The remaining taxable base is taxed at 20%. Additionally, you pay 24% for pension insurance (PIO). If you are not employed elsewhere, a minimum health insurance contribution of approximately 4,800 RSD per quarter applies. If you earn less than 96,000 RSD in a quarter, your tax liability is practically zero except for the mandatory health insurance contribution if you are otherwise unemployed.

Model B (Optimal for Higher Revenues)

Model B includes a smaller flat deduction of 57,900 RSD, but allows you to deduct 34% of your total quarterly revenue as normalized business costs (normirani troškovi). The tax rate on the remaining base is only 10%, with 24% for PIO and 10.3% for health insurance. This structure is highly beneficial for freelancers earning over 200,000 RSD per quarter. As your income scales, the 34% normalized cost deduction significantly reduces your taxable base compared to the fixed deduction of Model A.

Choosing Pausalac (Sole Proprietor) vs. Freelancer Self-Assessment

While the self-assessment models (Model A and B) are ideal for part-time freelancers or those with irregular income, high-earning professionals might consider registering as a sole proprietor (Preduzetnik Paušalac). Pausalac features flat-rate monthly taxes regardless of revenue up to 6 million RSD annually, but comes with rigid monthly payments and a strict test of independence (test samostalnosti). For flexible, low-overhead freelance operations, self-assessment remains the simplest route. You can also estimate your take-home cash using our Net Income Calculator to compare against other tax regimes.

Frequently Asked Questions (FAQ)

How is freelance tax declared and paid in Serbia? >

Freelancers file their taxes quarterly via the official Poreska Uprava portal (specifically the PP OPO-K form or the Frilenseri portal). In each submission, you can dynamically choose between Model A and Model B depending on which is more tax-efficient for that quarter's earnings. Filing must be completed within 30 days after the quarter ends.

Which model is more profitable for me: Model A or Model B? >

Model A is generally more profitable for quarterly earnings below approximately 180,000 to 200,000 RSD due to its high flat deduction of 96,000 RSD. For earnings above this threshold, Model B becomes more tax-efficient due to the 34% normalized cost deduction and lower 10% tax rate.

Do I have to pay health insurance if I am employed elsewhere? >

No. If you are already full-time employed elsewhere in Serbia, you are exempt from paying health insurance (Zdravstvo) on your freelance income. You will only pay income tax (Porez) and pension (PIO) contributions, which helps lower your overall tax rate.

What constitutes freelance income in Serbia? >

Freelance income under the self-assessment regime includes any income earned from providing services to foreign or domestic individuals and legal entities, where tax is not withheld at the source. This typically applies to IT services, online teaching, design, copywriting, and consulting work.

Are there late payment penalties for Serbian freelance taxes? >

Yes, late filing of the PP OPO-K return or late payment of calculated taxes can incur daily interest charges calculated by Poreska Uprava, as well as potential administrative fines. It is critical to submit returns and pay the liabilities within the 30-day post-quarter window.

Can foreign entities pay Serbian freelancers directly, and how does it affect tax models? >

Yes, foreign entities can pay Serbian freelancers directly via bank transfer, Payoneer, PayPal, or other platforms. The currency converted to RSD on the day of payment (using the official NBS middle exchange rate) must be declared. The payment origin does not restrict your choice of Model A or Model B.

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