Flat-rate tax rates by type of activity

Pausal Tax (paušalni porez) - simplified tax system for individual entrepreneurs. In 2026 the rate depends on the OKPD code (Opšti klasifikator delatnosti). Choosing the wrong code results in overpayment or a penalty, so it is important to select the correct option.

Important: before submitting documents, make sure the chosen code truly reflects your main activity; otherwise the tax authority may require a correction.

How to Determine the OKPD Code

The OKPD code sets the pausal tax rate. Below are the main groups relevant for the year 2026:

• OKPD 47.11-47.8, 47.91 - retail trade (non-specialized, specialized, fuel, ICT, markets, internet). Rate 4.5 %.
• OKPD 56.1-56.3 - restaurants, catering, bars. Rate 10 %.
• OKPD 62.01-62.09 - software development, IT consulting, system management. Rate 10 %.
• OKPD 63.11-63.12, 63.9 - data processing, web portals, other IT services. Rate 10 %.
• OKPD 68.20, 68.32 - rental and management of real estate. Rate 10 %.
• OKPD 70.22 - management consulting. Rate 10 %.
• OKPD 71.1-71.2 - architecture, engineering, technical testing. Rate 10 %.
• OKPD 73.11-73.12, 73.2 - advertising agencies, purchase of advertising space, market research. Rate 10 %.
• OKPD 74.1-74.9 - design, photography, translation, other professional services. Rate 10 %.
• OKPD 81.2-81.3 - cleaning, landscape maintenance. Rate 10 %.
• OKPD 82.1-82.9 - office services, data processing, event organization, other auxiliary services. Rate 10 %.
• OKPD 93.1-93.2 - sports and entertainment facilities. Rate 10 %.
• OKPD 96.01-96.09 - equipment repair, beauty salons, laundries, body care and other personal services. Rate 10 %.

The full list of codes and rates is available on the website of the Republican Geodetic Administration of Serbia.

How to Choose the Right Code

Identify your primary activity - the one that generates the highest income. If your business does not fit any existing codes, it is advisable to consult an accountant.

Example:
Retail clothing trade → code 47.71 (retail clothing in specialized stores). Rate 4.5 %.

If you combine several activities (e.g., clothing sales + styling consultations), the primary code is determined by revenue, not by the number of activities.

How to Change the OKPD Code in 2026

1. Fill out form PR-1 ("Zahtev za promenu delatnosti") and submit it to the tax inspection (PDV) where you are registered.
2. Attach a copy of your passport/ID card, a copy of the registration certificate (Rešenje o registraciji) and documents proving the change of activity (e.g., a new lease agreement).
3. Wait for the decision - the statutory review period is 15 working days.
4. After approval, obtain a new registration certificate with the updated OKPD code.

Changing the code is a free public service (0 RSD).

Pausal Tax Rates in 2026

OKPD Code	Activity	Rate	Maximum Annual Revenue (EUR)
47.11	Retail trade in non-specialized stores	4.5%	85 000
47.19	Retail trade of other goods in non-specialized stores	4.5%	85 000
47.2	Retail trade of food, beverages and tobacco products	4.5%	85 000
47.3	Retail trade of fuel	4.5%	85 000
47.4	Retail trade of information and communication equipment	4.5%	85 000
47.5	Retail trade of other household goods	4.5%	85 000
47.6	Retail trade of cultural goods	4.5%	85 000
47.7	Retail trade of other goods in specialized stores	4.5%	85 000
47.8	Retail trade at markets and fairs	4.5%	85 000
47.91	Retail trade via the internet	4.5%	85 000
56.1	Restaurants and food delivery services	10%	-
56.2	Catering and other public catering services	10%	-
56.3	Bars and similar establishments	10%	-
62.01	Software development	10%	-
62.02	IT consulting services	10%	-
62.03	Computer system management	10%	-
62.09	Other IT services	10%	-
63.11	Data processing, hosting and related services	10%	-
63.12	Web portals	10%	-
63.9	Other information services	10%	-
68.20	Rental and management of real estate	10%	-
68.32	Real estate management for a fee	10%	-
70.22	Management consulting services	10%	-
71.1	Architectural and engineering activities	10%	-
71.2	Technical testing and analyses	10%	-
73.11	Advertising agencies	10%	-
73.12	Purchase of advertising space	10%	-
73.2	Market research and public opinion studies	10%	-
74.1	Specialized design	10%	-
74.2	Photographic activities	10%	-
74.3	Translation activities	10%	-
74.9	Other professional, scientific and technical services	10%	-
81.2	Cleaning of buildings and industrial sites	10%	-
81.3	Landscape maintenance	10%	-
82.1	Office services	10%	-
82.2	Data processing and hosting services	10%	-
82.3	Conference and exhibition organization	10%	-
82.9	Other administrative and auxiliary services	10%	-
93.1	Sports facilities	10%	-
93.2	Entertainment parks	10%	-
96.01	Computer and peripheral equipment repair	10%	-
96.02	Hairdressing and beauty salons	10%	-
96.03	Laundries and dry-cleaning	10%	-
96.04	Body care services	10%	-
96.09	Other personal services	10%	-