Paušal in Serbia
Does a paušal entrepreneur pay annual income tax?
Annual tax is due only above the tax-free amount, and for a paušal business it's the base from the decision that counts, not what you invoiced. Deadlines and when to check.
In short
Due if your total taxable income for the year is above the tax-free amount (for 2025: 5,439,096 dinars). For a flat-rate entrepreneur it's not the invoiced amount that counts but the base from the decision minus tax and contributions paid, so without other income you're usually below the threshold.
When: By 15 May for the previous year, only if you're over the threshold
What to do
If you have other income (salary, royalties, renting out a flat), check on ePorezi. The Tax Administration pre-fills the PP GPDG return by 1 April; it's due by 15 May.
Official sources
Other obligations
Tax Administration contact centre: 0700 700 007 or 011 6969 069
This is a plain-language overview, not legal or tax advice. Rules change; when unsure, check the official pages or call the Tax Administration.
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