Flat-rate tax in 2026: how much do you pay and when?
A complete overview of the flat-rate tax for 2026 — rates, deadlines and what changes compared to last year.
Flat-rate tax in 2026
Flat-rate taxation remains the most popular model for entrepreneurs in Serbia earning annual revenue of up to 6.000.000 RSD.
Tax rates for 2026
The income tax for a paušalni preduzetnik (flat-rate entrepreneur) is 10% of the tax base. The tax base is set by a decision of the Poreska uprava (Tax Administration) based on:
- the activity code,
- the business area (zone),
- the size of the business premises,
- the number of employees.
Contributions
In addition to income tax, flat-rate entrepreneurs also pay the following contributions on the base from the decision:
| Contribution | Rate |
|---|---|
| PIO (pension and disability insurance) | 24% |
| Health insurance | 10,3% |
| Unemployment contribution | 0,75% |
Total burden on the base: 45,05%.
Payment deadlines
Tax and contributions are paid monthly, no later than the 15th of the month for the previous month.
Who can use flat-rate taxation?
The right to flat-rate taxation is not available to:
- an entrepreneur registered in the VAT system,
- an entrepreneur with annual revenue above 6.000.000 RSD,
- certain activities (e.g. trade, hospitality, finance, advertising — under the ZPDG personal income tax law).
Important: the threshold of 8.000.000 RSD within 365 days relates to mandatory VAT registration, not to losing flat-rate status.
For a calculation based on the base from your decision, use our calculator or contact the Poreska uprava.