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Paušal (6M Limit) • Freelancer Model A & B • PIO 24% • Health 10.3% Freelance & Business
Serbia Lump-Sum (Paušal) & Freelancer Tax Calculator 🇷🇸
Calculate self-employed taxes in Serbia. Compare Paušal preduzetnik (flat tax up to 6 million RSD) vs the official Freelancer Taxation Models (Model A: 20% PIT / 103k allowance vs Model B: 10% PIT / 50% deemed expenses).
Calculation Parameters
Statutory Output & Assessment
📊 Serbian Statutory Comparative Matrix (Tabela Zakonskih Obračuna)
| Zakon / Statutarna Stavka | Obračunata Vrednost |
|---|---|
| Glavni Rezultat / Statutarni Iznos | 0.00 RSD |
Statutory Framework & Calculation Rules
Serbian Self-Employed Tax Framework (Poreska uprava):
• Preduzetnik Paušalac: For registered entrepreneurs with annual turnover up to 6,000,000 RSD. Fixed monthly lump-sum determined by municipal decree (~25,000–50,000 RSD/month covering PIT, PIO, and health).
• Freelancer Model A (Quarterly): Non-taxable allowance of 103,296 RSD/quarter. 20.0% Personal Income Tax on excess. PIO pension: 24.0% (min ~25,000 RSD). Health insurance: 10.3% (min ~4,800 RSD).
• Freelancer Model B (Quarterly): 50.0% standardized deemed expense deduction + 62,300 RSD non-taxable allowance. 10.0% PIT on taxable base. PIO pension: 24.0%. Health insurance: 10.3%.
• Preduzetnik Paušalac: For registered entrepreneurs with annual turnover up to 6,000,000 RSD. Fixed monthly lump-sum determined by municipal decree (~25,000–50,000 RSD/month covering PIT, PIO, and health).
• Freelancer Model A (Quarterly): Non-taxable allowance of 103,296 RSD/quarter. 20.0% Personal Income Tax on excess. PIO pension: 24.0% (min ~25,000 RSD). Health insurance: 10.3% (min ~4,800 RSD).
• Freelancer Model B (Quarterly): 50.0% standardized deemed expense deduction + 62,300 RSD non-taxable allowance. 10.0% PIT on taxable base. PIO pension: 24.0%. Health insurance: 10.3%.
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.