Freelancers in Serbia submit their tax returns quarterly through the Freelancers portal, regardless of their income level. In 2024, the government collected 887 million dinars from taxes on freelancers’ income, which is a significant increase compared to 2023. As of February 1, 2025, the non-taxable amount for self-assessment has been increased. Additionally, legal amendments include sailors in the category of taxpayers, but those sailors who spend more than 174 days on board are exempt from this tax.
Freelancers in Serbia file taxes quarterly online.
