Individual - Tax administration

Last reviewed - 21 April 2023

Taxable period

The tax period in Serbia is the calendar year.

Tax returns

An individual shall pay annual PIT if one’s income in a calendar year was higher than three times the average annual wage/salary per employee paid out in the Republic of Serbia in the year for which the tax is being charged, as published by the republic agency in charge of statistics.

Annual tax return is generated in the tax authority system by 1 April of the current year for the previous tax year period. The deadline for the taxpayer to check and amend the tax return in the tax authority system is 15 May of the current year.

Social security contributions and salary tax returns are to be submitted by fifth day of the calendar month for payment made during the previous month. Exceptionally, entities classified as large taxpayers are required to submit the return within two days from when the payment was made.

The deadline for submission of tax returns for offshore income is 30 days following the receipt of the income.