Guide
Annual Personal Income Tax in Serbia: Filing in 2026 for 2025 Income
Annual personal income tax in Serbia is paid by individuals whose total net income for the year exceeded the non-taxable threshold. For 2025 income the threshold is 5,439,096 dinars, the rates are 10% and 15%, and the PP GPDG return is filed electronically via ePorezi in 2026.
Annual personal income tax in Serbia is paid only by individuals whose total annual income exceeded the legally prescribed threshold, so it does not touch most taxpayers at all. The aim is for the highest earners to pay an additional amount on top of the tax already paid during the year on each source of income, on salary, on self-employment income, on copyright fees and similar. This is an annual calculation across the whole calendar year rather than a monthly obligation, so for income earned in 2025 the filing and the payment fall in 2026. The threshold is tied to the average annual wage in Serbia, so the amounts change from year to year. If your income comes from several sources, it is easy to overlook that you crossed the threshold at all, because income certificates are usually stated in gross amounts while the threshold is defined in net terms, and for salary the quickest way to see that difference is our salary calculator. If you are not sure what belongs in the total, our tax and bookkeeping support in Serbia adds up income from every source and files the return for you.
What you should know
- The obligation applies only to individuals whose total net income in 2025 exceeded the non-taxable amount of 5,439,096 dinars, which is three times the average annual wage per employee in the Republic of Serbia. Anyone below that threshold owes nothing and does not file.
- The tax is progressive. A 10% rate applies to taxable income up to 10,878,192 dinars (six times the average annual wage), and a 15% rate to the portion of income above that amount.
- Before the rate is applied, a personal allowance and allowances for dependent family members are recognized, reducing the base on which the tax is calculated.
- Taxpayers under the age of 40 are entitled to an additional deduction, but only for income from employment, self-employment, and copyright and related rights, not for, say, rental income.
- Income from several sources is counted together: salary, self-employment income, copyright fees, rental income, and other income prescribed by law. Residents are taxed on income from at home and abroad, non-residents on income earned in Serbia.
- The tax and contributions your employer calculated on each individual salary during the year do not cancel the annual obligation. Annual tax is calculated on the sum of all income and is paid on top of what was already paid during the year.
- Worked example: on 18,000,000 dinars of total net income in 2025, taxable income before personal deductions is 12,560,904 dinars, so the tax is 1,087,819 dinars at the 10% rate plus 252,407 dinars at the 15% rate, 1,340,226 dinars in total.
- The return is filed by self-assessment on form PP GPDG, electronically via the ePorezi portal. The Tax Administration pre-fills the return based on the data it holds, and you check it and supplement it if needed.
| Calculation step | Rule for 2025 income | Example A: 7,000,000 din net | Example B: 18,000,000 din net |
|---|---|---|---|
| Total net income | Salary, self-employment income, copyright fees, rent and other income prescribed by law are added together | 7,000,000 din | 18,000,000 din |
| Non-taxable amount | 5,439,096 din, three times the average annual wage per employee in the Republic of Serbia | -5,439,096 din | -5,439,096 din |
| Taxable income | The difference above the non-taxable amount, before personal deductions | 1,560,904 din | 12,560,904 din |
| Personal deductions | A personal allowance, allowances for dependent family members and the additional deduction for taxpayers under 40 reduce the base further | Not included in the example | Not included in the example |
| Portion taxed at 10% | Taxable income up to 10,878,192 din | 1,560,904 din x 10% = 156,090 din | 10,878,192 din x 10% = 1,087,819 din |
| Portion taxed at 15% | Taxable income above 10,878,192 din | No such portion | 1,682,712 din x 15% = 252,407 din |
| Annual tax | The 10% portion plus the 15% portion, rounded | 156,090 din | 1,340,226 din |
| Filing and payment | Self-assessment on form PP GPDG, electronically via the ePorezi portal, within the legal deadline | PP GPDG for 2025, filed in 2026 | PP GPDG for 2025, filed in 2026 |
How we handle it
- 01 We add up all your income We collect income certificates from every source during the year, from salary and self-employment to copyright fees and rent, and convert everything to a net amount so we can see precisely whether you crossed the threshold.
- 02 We check whether you owe tax at all We compare your total net income with the non-taxable amount of 5,439,096 dinars. If you are below the threshold, there is no obligation and no return, and we confirm that clearly, with no unnecessary steps.
- 03 We calculate the base and the tax We apply the personal allowance, allowances for dependent family members and, if you qualify, the additional deduction for those under 40. We then calculate the tax at 10% and 15% on the relevant portions of taxable income.
- 04 We prepare and file the PP GPDG We review the pre-filled return that the Tax Administration posts on ePorezi, correct and supplement the data where needed, and file the return electronically by self-assessment on your behalf.
- 05 We follow the payment and deadlines We prepare the payment order with the exact amount and reference number, keep track of the legal deadline, and store all documentation, so you do not have to worry about this obligation.
Frequently asked questions
Who must pay annual personal income tax in Serbia?
Individuals whose total net income earned in 2025 exceeded the non-taxable amount of 5,439,096 dinars. If your total income is below that threshold, you owe no tax and do not file a return.
What are the rates and when does the higher one apply?
The tax is progressive. A 10% rate applies to taxable income up to 10,878,192 dinars, and a 15% rate to the portion above that amount. The higher rate therefore begins only once taxable income passes six times the average annual wage.
Which income counts toward annual income?
Income from several sources is added together: salary, self-employment income, copyright and related fees, rental income, and other income prescribed by law, including freelance earnings. Residents report income from at home and abroad, non-residents report income earned in Serbia.
Do I still pay annual tax if my employer already taxed my salary?
Yes, if you crossed the threshold. The tax and contributions your employer calculates on each salary relate to that single payment, while annual tax is calculated on the sum of all your income in the calendar year and is paid on top of what has already been paid. That is why the threshold can be crossed both by people who only draw a salary and by those who add copyright fees, rent or self-employment income to it.
What does the calculation look like on a real example?
On a total net income of 7,000,000 dinars in 2025, taxable income is 1,560,904 dinars (7,000,000 minus 5,439,096), so the tax is 156,090 dinars at the 10% rate. On 18,000,000 dinars of net income, taxable income is 12,560,904 dinars: the first 10,878,192 dinars are taxed at 10%, which is 1,087,819 dinars, and the remaining 1,682,712 dinars at 15%, which is 252,407 dinars, 1,340,226 dinars in total. Both examples are before personal deductions, which reduce the base further.
How is the return filed, on which form and when?
The return is filed by self-assessment on form PP GPDG, electronically via the ePorezi portal. For income earned in 2025, the return is filed and the tax paid in 2026. The Tax Administration pre-fills the return based on the data it holds, and the taxpayer checks it, supplements it if needed, files it, and pays the tax within the legal deadline.
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