Guide
Freelancer taxation in Serbia: how it works and what you pay
We work out which self-taxation model pays off best for you, calculate the tax and contributions for each quarter, and file the return on time, so you pay exactly what you owe with no delays or penalties.
If you work for clients abroad or for someone who does not withhold tax when they pay you, that money does not arrive already cleared of tax; instead, you are the one who has to declare it and pay the tax and contributions. It sounds complicated, but in practice it comes down to one return every three months and a choice between two calculation models. Below we explain who falls under this rule, how much you pay under each model and by when, so you neither pay more than you must nor get fined for a missed deadline.
What you should know
- This rule applies when, as an individual with no registered business, you earn income from work for which no one calculates the tax on your behalf, which is most often the case with foreign clients and platforms. A Serbian company would withhold that tax for you; a foreign client does not.
- There are two self-taxation models. The first has a higher fixed standardized (non-taxable) cost, RSD 110.647 per quarter for 2026, and a 20% tax rate. The second has a lower fixed standardized cost, RSD 66.733 per quarter for 2026, increased by 34% of income and a 10% tax rate. You choose the model for each quarter separately.
- On top of the tax you also pay contributions. The PIO contribution of 24% is mandatory under both models, but it is not due if your income in the quarter is below RSD 96.000. The health contribution of 10.3% is due only if you are not insured on another basis (employment, a pension, full-time studies, or through a family member).
- You declare the income collected during the quarter, and the return is filed on the PP OPO (PP OPO-K) form through the frilenseri.purs.gov.rs portal, which is connected to the ePorezi system, within 30 days after that quarter ends. The tax and contributions are paid within the same deadline, so it is wise to set aside part of each payment for the liability as soon as it lands.
- The non-taxable and standardized amounts change every year, usually from 1 February, so which model is more favorable depends on the size of your income and on how often and how much you invoice. At lower incomes the first model is usually better, and at higher incomes the second.
- When your income grows and becomes regular, compare the freelancer regime with a flat-rate business or an entrepreneur keeping business books. Above a certain income level a registered business is often cheaper and tidier, and it also gives you health and pension coverage in your own right.
| Item | First model | Second model |
|---|---|---|
| Standardized (non-taxable) cost | Higher fixed amount per quarter (2026: RSD 110.647) | Lower fixed amount per quarter increased by 34% of income (2026: RSD 66.733 + 34%) |
| Tax rate | 20% | 10% |
| Contributions | PIO 24% (and health 10.3% if you are not insured on another basis) | PIO 24% (and health 10.3% if you are not insured on another basis) |
| When it is usually better | At lower incomes and small costs | At higher incomes |
How we handle it
- 01 Checking the basis We establish whether your income is treated as freelance income at all, that is, whether your client withholds tax, and whether you are already insured on another basis, since that determines whether you also pay the health contribution.
- 02 Choosing the model For each quarter we calculate both models on your actual income and pick the one that gives the smaller total liability, recommending a switch of model whenever that pays off.
- 03 Calculating tax and contributions We determine the tax base, the tax and the contributions for each payment in the quarter, taking into account the current non-taxable and standardized amounts for that year.
- 04 Filing the return We file the quarterly tax return on the PP OPO-K form through the frilenseri.purs.gov.rs portal on time and give you the exact payment orders for the tax and contributions, with amounts and payment references.
- 05 Monitoring and planning We track how your income is growing and suggest in good time a switch to flat-rate or to an entrepreneur keeping books when a business becomes cheaper than the freelancer regime.
Frequently asked questions
Who counts as a freelancer for the purposes of this tax?
A freelancer in this sense is an individual who earns income from work but has no registered business, and whose client does not calculate and pay the tax on payment. These are most often people who work for foreign clients or platforms. If you work for a Serbian company that withholds the tax for you, this rule does not apply to that income.
What are the two models and which should I choose?
The first model has a higher fixed standardized (non-taxable) cost, RSD 110.647 per quarter for 2026, and a 20% tax, while the second has a lower fixed standardized cost, RSD 66.733 per quarter for 2026, increased by 34% of income and a 10% tax. There is no universally better one: at lower incomes the first is usually more favorable, and at higher incomes the second. That is why we calculate both on your actual income and choose the more favorable one, and we do this for each quarter separately.
When do I file the return and when do I pay?
You declare the income collected during a single quarter, and the return is filed on the PP OPO (PP OPO-K) form through the frilenseri.purs.gov.rs portal within 30 days after that quarter ends. The tax and contributions are paid within the same deadline. That is why it is safest to set aside part of each payment for the tax liability right away.
Do I have to pay health insurance?
You always pay the PIO contribution of 24%. You pay the health contribution of 10.3% only if you are not insured on another basis, for example through employment, a pension, full-time studies, or as a family member. If you are insured otherwise, you do not pay the health contribution on this income.
Would it pay off more to open a flat-rate business?
It depends on how much and how regularly you earn. While your income is small and occasional, the freelancer regime is simpler. Once your income grows and becomes regular, a flat-rate business or an entrepreneur keeping business books is often cheaper and, on top of that, gives you pension service and health cover in your own right. It is worth comparing both options before you decide.
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