Guide
Serbia flat-rate tax calculator: what sets the amount
The official Tax Administration calculator estimates monthly flat-rate tax and contributions from the requested activity, location and entrepreneur data. The final liability is stated in the tax decision.
The official Tax Administration calculator estimates monthly flat-rate tax and contributions from the requested business data. The Tax Administration decision remains the document used for payment. This guide explains what the calculator asks for, how to review the decision and why the separate 6 million and 8 million turnover tests should not be confused with the monthly tax amount.
What you should know
- The amount depends on three things: your activity, the municipality of your seat and your years in business. That is why two flat-rate traders doing the same work can pay different amounts.
- For IT and similar activities the municipality does not change the amount. For programmers, designers, architects and consultants a uniform (higher) base applies, so it does not matter whether you are in Belgrade or a smaller town.
- It is not just tax. On the assessed base you pay 10% income tax plus contributions: pension 24%, health 10.3% and unemployment 0.75%. The monthly amount is the sum of all of that.
- New flat-rate traders pay less at the start. In the year of registration the base is reduced by 50%, automatically and without a separate request, and the reduction phases down over the next years.
- Flat-rate cannot jump suddenly. By regulation the base does not rise by more than 10% a year (in force through 2027), unless you change your activity code or move your seat to another municipality yourself.
- The condition is turnover up to 6,000,000 dinars a year, which is not the same as VAT. You enter the VAT system at 8,000,000 dinars over 12 months. On top of tax and contributions come smaller costs like the chamber fee and a local tax.
| Factor | Effect |
|---|---|
| Starting base | Average salary in your municipality; for IT and similar, a uniform base regardless of municipality |
| Activity code | The activity group carries a coefficient that multiplies the base |
| New entrepreneur | 50% lower base in the year of registration, applied automatically |
| Yearly increase | The base cannot rise by more than 10% a year (in force through 2027) |
| Contributions | PIO, health and unemployment are added on the base, not just tax |
| Flat-rate conditions | Annual turnover up to 6,000,000 RSD and an eligible activity |
How we handle it
- 01 Eligibility and code check We check whether your activity qualifies for the flat-rate scheme and determine the exact activity code and group with its coefficient under the regulation.
- 02 Base estimate Based on the municipality of your seat, the zone and your years in business, we estimate the starting base and the approximate monthly tax and contributions before filing.
- 03 Application and registration We file the application for flat-rate taxation together with APR registration and the Tax Administration filing, with the predominant activity correctly selected.
- 04 Monitoring the tax mailbox We monitor your tax mailbox on the ePorezi portal, retrieve the decision on the assessed liability, and verify that the amount is calculated correctly.
- 05 Explanation and payment We explain what the amount consists of and prepare payment slips with the reference number, so you pay the advances correctly and on time.
- 06 Review and appeal If the code or municipality changes or a calculation error occurs, we prepare and file an appeal or amendment so the amount is accurate.
Frequently asked questions
How much does a paušalac pay per month?
The amount is not determined by turnover alone. Enter the required data in the official Tax Administration calculator for an estimate, then check the final liability in the tax decision.
Does my municipality really change the amount?
For most activities, yes: the base starts from the average salary in your municipality, so wealthier municipalities generally mean a higher amount. But for centralized activities like programming, design, architecture and consulting, a uniform base applies and the municipality does not change the amount.
Do new entrepreneurs get a discount?
Yes. Newly registered flat-rate entrepreneurs get a 50% reduction of the tax base in the year of registration, and the reduction gradually decreases over the first years. It is applied automatically in the decision, without a separate request.
Can my paušal jump a lot next year?
No, there is a safeguard. By regulation the assessed base cannot rise by more than 10% from one year to the next, a measure extended through 2027. The cap does not apply if you change your activity code or move your registered seat to another municipality.
Is the amount only tax, or contributions too?
It is both. On the assessed base you pay income tax of 10% plus contributions: pension 24%, health 10.3% and unemployment 0.75%. The monthly amount in your decision is the total of tax and all contributions, not just tax.
How and by when do I pay, and what if the decision is wrong?
You pay monthly, as a rule by the 15th of the month for the previous month, using the payment slip with the reference number. If the decision looks wrong (wrong activity code, wrong municipality, or a missing new-entrepreneur reduction), you can appeal within 15 days of receiving it, and we prepare the appeal.
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