Serbia Personal Income Tax
Asked about Serbia (Republic of Serbia) personal income tax for self-employed individuals, entrepreneurs, freelancers, and employees.
What this covers — Serbia, 2025
- Required Inputs and Refusal Catalogue
- Transaction Pattern Library
- Worked Examples
- Tier 1 Rules (When Data Is Clear)
- Tier 2 Catalogue (Reviewer Judgement Required)
- Excel Working Paper Template
- Bank Statement Reading Guide
- Onboarding Fallback
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Serbia Personal Income Tax automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Serbia accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Serbia to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Serbia →Depends on
About
Use this skill whenever asked about Serbia (Republic of Serbia) personal income tax for self-employed individuals, entrepreneurs, freelancers, and employees. Trigger on phrases like "how much tax do I pay in Serbia", "porez na dohodak", "PP GPDG", "annual income tax", "paušalac", "flat-rate entrepreneur", "freelancer self-taxation", "Model A Model B", "non-taxable salary cap", "PIO contributions", "PPP-PD", "self-employed tax Serbia", "frilenseri", "dinar tax", or any question about filing or computing Serbian personal income tax. Also trigger when preparing or reviewing a PP GPDG annual return, a PPDG-1S/PPDG-1R entrepreneur return, a freelancer quarterly self-taxation return, or payroll withholding (PPP-PD), and when computing social security contributions (PIO, health, unemployment). This skill covers the 10% flat employment/entrepreneur tax, freelancer Models A and B, scheduler income taxes (capital gains, dividends, interest, rental, royalties, other), the annual supplementary progressive tax, social contribution rates and base limits, and penalties. ALWAYS read this skill before touching any Serbian income tax work.
The full rule
The complete, step-by-step rules for Serbia Personal Income Tax — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Serbia tax skills
Other Serbia computations in the OpenAccountants library.