For Paushalets (Self-Employed Individuals)
A fixed monthly payment covers income tax (≈10 %), pension insurance (≈25 %), and health insurance (≈10 %). The total amount depends on the city and activity code, but usually ranges from 15 000 to 35 000 RSD. A calculator is available at: eporezi.purs.gov.rs/kalkulator-pausalnog-poreza-i-doprinosa.html.
For DOO (Limited Liability Companies)
- Profit tax - 15 %
- VAT (Value-Added Tax) - 20 % (general rate) or 10 % (preferential rate)
- Payroll taxes - approximately 65 % on top of the employee's net salary
Additional Taxes
- Eco-tax - approximately 5 000 RSD per year, paid by all entrepreneurs
- Property tax - 0.4 % of the estimated value
- Real estate transfer tax - 2.5 %
Payment Deadlines
- Paushal tax - by the 15th of each month
- VAT - monthly or quarterly, depending on the chosen regime
- Annual tax return - by April 15th of the following year
How to Pay
- Through e-banking - the most convenient method
- At the post office (Pošta) - with a receipt
- Through eUprava - online
- Poreska uprava (Tax Administration): purs.gov.rs
- ePorezi (online tax administration): eporezi.purs.gov.rs
- Free consultation: call the local Poreska uprava office at your registration address.