Paušal in Serbia
How much tax and contributions a paušal entrepreneur pays each month (2026)
10% tax plus 24% pension, 10.3% health and 0.75% unemployment contributions on the base in your Tax Administration decision, due by the 15th, even with no income.
In short
The amount is in the decision the Tax Administration sends every year: tax (10%) plus pension (24%), health (10.3%) and unemployment (0.75%) contributions, on the base set in the decision. It's paid every month, even with no income.
When: By the 15th, for the previous month
What to do
Pay using the accounts and reference number from the decision. Enter them once under Monthly payments, then each month just scan the QR code in your banking app. If the 15th isn't a working day, the deadline is the next working day.
What the amount depends on
You don't choose the base, and it doesn't depend on how much you invoice. The Tax Administration sets it under the Decree on flat-rate taxation, from:
- the average wage in your municipality (for some activities, e.g. programming, in all of Serbia)
- your activity's coefficient
- correction factors: how long you've been in business, age, disability, location
Until the end of 2027 the base can't rise more than 10% a year until it reaches the full amount. The cap doesn't apply if you change your activity or municipality. For an exact figure before registering, use the Tax Administration's official calculator.
Official sources
How to do it in Tefter
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.
Common questions
Do I pay if I had no income that month?
Yes. The amount in the decision is due every month regardless of what you earned. Contributions stop only while the business is paused (registered with the APR).
When is the payment due?
By the 15th of the month, for the previous month. If the 15th falls on a weekend or holiday, it's the next working day.
What are the rates?
Income tax 10%, pension and disability 24%, health insurance 10.3% and unemployment 0.75%, on the base in your decision.
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