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The Government of the Republic of Serbia

In the service of citizens

Tax relief granted to freelancers while preserving tax system

Belgrade, 30 March 2021

Prime Minister Ana Brnabic talked today with representatives of freelance workers about the issues regarding the regulation of their tax obligations.

Brnabic met separately with representatives of the Association of Freelancers and Entrepreneurs of Serbia and with representatives of the Association of Online Workers.

The meetings were attended by representatives of the Ministry of Finance and Director of the Tax Administration Dragana Markovic.

The Prime Minister presented a solution made by the government team, whose goal is primarily the protection of the most socially endangered categories and a maximum tax relief, while preserving the tax system of the Republic of Serbia.

The model offered by the government of Serbia to the representatives of freelancers implies several great benefits for resolving debts, and above all the introduction of a non-taxable amount of 219,600 RSD dinars per year, according to which approximately 80 percent of freelancers would be exempt from paying any taxes and contributions.

The Tax Administration will also determine the amount of the obligation without calculating the interest for the period before the decision on collection of tax was made, and tax payers will be given a period of as many as 10 years to meet their tax liabilities.

Brnabic explained that the model also includes that for all workers on the Internet, regardless of their activity, the recognised expenses will be calculated in the amount of 43 percent of the realised income (including non-taxable amount), which further reduces the determined amount of their tax obligations.

Representatives of the Association of Freelancers and Entrepreneurs of Serbia said that they will give their opinion on the Government's proposal within the next 24 hours, while representatives of the Association of Online Workers remained at their earlier position that freelancers who earned higher amounts should be retroactively exempt from paying all taxes incurred before 14 October 2020.