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Freelancer tax in Serbia 2026: two self-assessment models, quarterly filing, the Frilenseri portal

Freelancer tax in Serbia 2026: RSD 110,647 deduction with 20% or RSD 66,733 + 34% with 10%, pension and health contributions, PP OPO-K within 30 days.

INFO
Short answer. A natural person who receives a fee for work or a royalty from a foreign payer or from a domestic individual pays the tax themselves, by self-assessment, once for the whole quarter. They choose one of two models: deduct standard expenses of RSD 110,647 from the quarter's total income and pay 20% tax on the remainder, or deduct RSD 66,733 plus 34% of income and pay 10% on the remainder. The same base carries a 24% pension contribution and, if the person is not health-insured on another basis, a 10.3% health contribution. The PP OPO-K return is filed through the Frilenseri or ePorezi portal within 30 days of the end of the quarter, and payment is due by the same date. The standard expense amounts apply from 1 February 2026 and are indexed every year.
ROK
Deadline. The tax return for income received in a quarter is filed within 30 days of the end of the quarter: by 30 April, 30 July, 30 October and 30 January. Tax and contributions are paid by the same deadline. If the last day falls on a non-working day, the deadline moves to the next working day. No return is filed for a quarter without income. (Arts. 95(7), 100a(1)(2) and 114(1) of the Personal Income Tax Act (Zakon o porezu na dohodak građana, Sl. glasnik RS Nos. 24/2001 ... 6/2026 - indexed amounts and 80/2026); Art. 60 of the Law on Mandatory Social Insurance Contributions)

Who counts as a freelancer for tax purposes

"Freelancer" is not a legal term. The Personal Income Tax Act speaks of a natural person who earns a contracted fee for work performed, or a royalty from copyright and related rights, from a payer that is not obliged to withhold tax in Serbia: a foreign legal entity, a foreign sole trader or individual, a domestic individual, or a platform that does not withhold tax in Serbia (Art. 100a(1)(2)). Such a person pays tax by self-assessment, quarterly.

Anyone working for a domestic company or domestic sole trader is not in this regime for that income: the domestic payer must calculate and pay tax and contributions by withholding at payment (Arts. 99 and 101), and the income is taxed as other income with 20% standard expenses at a 20% rate. The same person can have both: foreign clients through the portal, domestic ones by withholding.

The regime applies to residents working abroad and to foreigners earning income in Serbia as well, with differences in contributions that depend on where the work is performed and whether a social security agreement exists.

The two self-assessment models

Taxable income is the sum of all income received in the quarter less standard expenses, which you choose in one of two forms (Art. 85(5)(2) for fees for work, Art. 55(2) for royalties):

  • first model: a fixed deduction of RSD 110,647 per quarter; 20% tax on the remainder (Art. 86(1));
  • second model: a deduction of RSD 66,733 plus 34% of the quarter's gross income; 10% tax on the remainder (Art. 86(3)).

The dinar amounts in Art. 12b are indexed every year by the consumer price index (Art. 12a); for 2026 they were published in Sl. glasnik RS No. 6/2026 and apply from 1 February 2026, so from the return for the first quarter of 2026 filed in April. The return for the fourth quarter of 2025, filed in January 2026, used the lower 2025 amounts. Expect a new indexation at the start of 2027; check the current amounts on the Frilenseri portal before each filing.

Anyone with both royalties and fees for work in the same quarter applies the standard expenses once, to the total (Art. 12b(3)).

Contributions: pension and health

A pension and disability contribution of 24% is paid on taxable income (Arts. 28(1) and 44 of the Law on Mandatory Social Insurance Contributions). The quarterly pension base cannot be lower than three times the minimum monthly contribution base (Art. 28(2)(1)); the minimum monthly base for 2026 is RSD 51,297, so the minimum quarterly base is RSD 153,891. When your taxable income is below that, the pension contribution is calculated on 153,891.

The 10.3% health contribution is due only if you are not health-insured on another basis: as an employee, pensioner, family member of an insured person or similar. It too has a minimum quarterly base, three times the base in Art. 35b (15% of the previous year's average monthly wage); check the 2026 figure on the Frilenseri portal, which applies it automatically. No unemployment contribution is due.

Two points from Tax Administration practice: anyone working abroad without earning pensionable service there pays no pension contribution; anyone finishing a quarter without income cannot pay contributions to keep service running, because there is no base.

A worked example for 2026

Income of RSD 300,000 in the quarter; the person is not health-insured on another basis.

First model: base 300,000 - 110,647 = RSD 189,353. Tax 20% = 37,871. Pension 24% = 45,445. Health 10.3% = 19,503. Total RSD 102,819, or 34.3% of income; RSD 83,316 without health.

Second model: base 300,000 - 66,733 - 102,000 (34%) = RSD 131,267. Tax 10% = 13,127. Pension 24% on the minimum quarterly base of 153,891 (since 131,267 is lower) = 36,934. Health 10.3% on 131,267 = 13,521. Total RSD 63,582, or 21.2% of income; RSD 50,061 without health.

The second model is RSD 39,000 cheaper in this quarter, and the gap grows with income. The first model makes sense only for small quarters: up to about RSD 115,000 it gives lower tax, and up to about RSD 130,000 a lower contribution base as well. For income up to RSD 110,647 there is no tax in the first model; for contributions in that case check the calculator, because the law provides a minimum quarterly pension base.

Filing and payment: the Frilenseri portal and PP OPO-K

The return is filed on form PP OPO-K (Rulebook on the tax return for self-assessed tax and related contributions, Sl. glasnik RS Nos. 15/2016 ... 87/2025), once for the whole quarter, for all income from all payers. There are three ways:

  • the portal frilenseri.purs.gov.rs, with an eID account (ConsentID or certificate); you enter the quarter's total income, state whether you are health-insured on another basis and choose the model, and the portal calculates and generates a QR-code payment slip once the return is posted;
  • the ePorezi portal, same form;
  • a paper return at the competent Tax Administration branch for your place of residence, in person or by post.

The filing deadline is 30 days from the end of the quarter (Art. 95(7)): 30 April, 30 July, 30 October and 30 January. Tax and contributions are paid by the same deadline (Art. 114(1) of the Personal Income Tax Act, Art. 60 of the Contributions Law). The Tax Administration issues no decision. Foreign-currency income is converted to dinars at the National Bank of Serbia middle rate on the day of receipt.

Late filers pay interest from the due date and are liable for a misdemeanour with a fine of RSD 5,000 to 150,000 (Art. 180(1)(6) of the Tax Procedure and Tax Administration Act); a voluntary filing before an audit begins removes the misdemeanour liability, but not the interest.

Freelancer or sole trader: when registering a business pays off

Self-assessment requires no registration, creates no fixed monthly costs and is paid only for quarters with income. It therefore suits occasional work, work alongside employment and the start of a career with foreign clients.

A flat-rate sole trader pays a fixed monthly amount under a decision, usually 45.05% of the fixed base, regardless of actual turnover, with a KPO book, a bank account, duties towards APR and an independence-test risk if working for one client. In return they can invoice domestic companies, which then do not withhold tax, have continuous pensionable service and health insurance, and can grow up to the RSD 6,000,000 limit. With steady income of several hundred thousand dinars a month the flat rate is generally much cheaper than the 21-34% of self-assessment; with income of a few hundred thousand per quarter the difference is small or favours self-assessment. Both sides of the calculation are worth checking in the Tax Administration's calculators, flat-rate and freelancer, before deciding.

When to see a tax adviser

When you have both domestic and foreign clients so part of your income goes by withholding and part through the portal; when you work from abroad or are resident in another country so the question becomes where tax and contributions are due at all; when quarterly income is large enough to raise the question of a sole trader business or a d.o.o.; when you have missed several quarters and need to settle the debt; or when your total annual income exceeds the threshold for annual personal income tax.

Sources

What to do

  • Check that you are in this regime: it applies to fees for work performed and royalties paid by a foreign legal entity or individual, or by a domestic individual, i.e. a payer that does not withhold tax in Serbia. A domestic company or sole trader withholds the tax itself at payment and that does not go through the portal.
  • Add up all income received in the quarter, in money, goods or services, converted to dinars at the rate on the day of receipt. What matters is when the fee was received, not when the work was done.
  • Choose the model for that quarter: a fixed deduction of RSD 110,647 with 20% tax, or a deduction of RSD 66,733 plus 34% of income with 10% tax. For almost any income above roughly RSD 130,000 a quarter the second model is cheaper; the portal calculator shows both.
  • Answer the health insurance question: if you are employed, retired, insured through a family member or on another basis, the 10.3% health contribution is not due; if you are not, you pay it and acquire health insurance through it.
  • File the PP OPO-K return through frilenseri.purs.gov.rs (log in with an eID account) or through the ePorezi portal, or on paper at the competent branch, within 30 days of the end of the quarter.
  • Pay using the QR-code payment slip the portal generates once the return reaches the status 'proknjižena' (posted); the payment deadline is the same as the filing deadline.
  • If you missed the deadline, file and pay as soon as possible: interest runs from the due date, and a missed return is a misdemeanour with a fine of RSD 5,000 to 150,000 (Art. 180(1)(6) of the Tax Procedure Act), but a voluntary filing before an audit starts avoids misdemeanour proceedings.
  • Keep contracts, invoices and bank statements for each quarter; if your total annual income exceeds three times the average annual wage, you also file the annual return PP GPDG by 15 May of the following year (Arts. 87 and 98).

What it costs

Example for quarterly income of RSD 300,000. First model: base 300,000 - 110,647 = 189,353; tax 20% = 37,871, pension 24% = 45,445, total RSD 83,316 (27.8%), plus 19,503 if the 10.3% health contribution applies. Second model: base 300,000 - 66,733 - 102,000 = 131,267; tax 10% = 13,127, pension 24% on the minimum quarterly base of RSD 153,891 (3 x 51,297) = 36,934, total RSD 50,061 (16.7%), plus 13,521 for health. For income at or below RSD 110,647 in the first model there is no tax; the law sets a minimum quarterly base for the pension contribution, so check the contribution for small quarters in the Frilenseri portal calculator. The standard expense amounts apply from 1 February 2026 until the next indexation.

FAQ

How much tax do freelancers pay in Serbia in 2026?

It depends on the model. In the first model you deduct standard expenses of RSD 110,647 from the quarter's total income and pay 20% tax on the remainder. In the second you deduct RSD 66,733 plus 34% of income and pay 10% on the remainder. The same base carries a 24% pension contribution, and a 10.3% health contribution only if you are not health-insured on another basis. For quarterly income of RSD 300,000 that is about RSD 83,000 in the first and about RSD 50,000 in the second model, excluding health. The standard expense amounts were published in Sl. glasnik RS No. 6/2026 and apply from 1 February 2026, starting with the return for the first quarter of 2026.

Which freelancer tax model is more favourable?

The first model (RSD 110,647, 20% rate) pays off only for small quarterly income, up to about RSD 115,000 for the tax itself and up to about RSD 130,000 once the contribution base is included. Above that, the second model (RSD 66,733 + 34%, 10% rate) gives both a lower base and a lower rate, so it is cheaper overall, and the gap widens with income: on RSD 600,000 a quarter the tax is 97,871 in the first and 32,927 in the second model. You choose the model for each quarter separately, in the return itself, so you can switch. The calculator on the Frilenseri portal shows both amounts before you confirm.

When and how is the freelancer tax return filed?

Within 30 days of the end of the quarter: for January-March by 30 April, April-June by 30 July, July-September by 30 October, October-December by 30 January of the following year (Art. 95(7) of the Personal Income Tax Act). The return is form PP OPO-K, filed through frilenseri.purs.gov.rs with an eID account, through the ePorezi portal, or on paper at the competent Tax Administration branch. One return covers all income from the quarter, from all payers. The Tax Administration issues no decision; you calculate and pay yourself using the QR-code payment slip the portal generates, by the same deadline.

Does a freelancer pay health insurance if employed or a student?

No. The 10.3% health contribution is due only if you are not health-insured on another basis. Employees, pensioners, persons insured through a spouse or parent and others with existing cover indicate in the return that they are insured and pay no health contribution. Someone who is not insured acquires health insurance by paying this contribution and can insure family members through it; registration is done electronically via CROSO. The 24% pension contribution is due in every case, except where the work is performed abroad without earning pensionable service in Serbia.

What if I had no income in a quarter?

You do not file and you pay nothing: the obligation arises only when you receive a fee. There is no deregistration from the portal either. Two details matter, though. First, income is tied to the day the money is received, so a payment for March work that arrives in April belongs to the second quarter. Second, in a quarter without income neither pensionable service nor health insurance accrues on this basis, because contributions cannot be paid without income.

Does a freelancer have to register as a sole trader?

No. Self-assessment through the Frilenseri portal is a lawful way to work for natural persons without registration. A sole trader business makes sense when you work continuously, with higher income and domestic clients: a flat-rate sole trader pays a fixed monthly amount under a decision regardless of income, keeps the KPO book and has duties towards APR, but can invoice domestic companies, which then do not withhold tax. A freelancer pays only for quarters with income, but a domestic company or sole trader as payer withholds the tax itself, 20% on the gross less 20% standard expenses, so the portal is not used for that income. At higher income the flat rate is generally cheaper; for occasional work and foreign clients self-assessment is simpler.

What if I file or pay late?

File and pay immediately, because interest accrues on the debt from the due date until payment under the Tax Procedure and Tax Administration Act. Failing to file on time is a misdemeanour punishable by a fine of RSD 5,000 to 150,000 (Art. 180(1)(6)). If you file yourself before the Tax Administration starts an audit, you pay the tax and interest without misdemeanour proceedings. The portal accepts filings after the deadline; the return for a late quarter is filed separately, not merged with the next one.