[RTS] Freelancers are required to pay taxes for the first quarter by the end of april

Freelancers in Serbia have until the end of april to pay income tax for the first quarter of this year. Additionally, freelancers who earn income by working in our country and do not speak Serbian can calculate and pay taxes on the Frilenseri website in english.

The tax administration no longer sends tax assessments to freelancers since they fall under the category of self-assessment. Freelancers are responsible for quarterly reporting and tax calculation themselves.

Irena Đorđević Šušić from NALED tells RTS that freelancers have been able to submit their tax returns via the portal freelanceri.purs.gov.rs since june last year.

- Since January 1st of last year, a new taxation regime for freelancers has been in effect, meaning they no longer receive tax assessments but are obliged to quarterly submit their tax returns themselves," Đorđević Šušić reminds.

Two calculation models

According to her, freelancers can calculate their tax obligations and choose one of two models through the website in a straightforward manner.

- The first model is more suitable for those who earn less, i.e., work on a freelance basis - they don't contribute to pension insurance, don't pay into social security, but won't accrue pension rights. Model two entails full tax and contribution payments, which is more financially beneficial for those who earn more and work as freelancers, explains Đorđević Šušić.

She emphasizes that foreigners living and working in Serbia can also declare taxes and contributions in English.

Đorđević Šušić notes that in the first quarter, 2,000 freelancers submitted their declarations, but a growth trend has been observed.

- In the last quarter, we had about 2,500 freelancers regularly submitting, but throughout the year, we're talking about approximately 3,500 people declaring income as freelancers. I think this is a good result because these were people who were working but didn't have the opportunity to realize their rights, highlights Đorđević Šušić.

Đorđević Šušić points out that freelancers now, after three months of work, have the right to health insurance and can receive full contributions for pension insurance if they earn around 25,000 dinars for that period.

Freelancers are required to declare and pay taxes for the first quarter of 2024 by the end of april.

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