Annual personal income tax for 2024
Print Page02. 04. 2025.
Annual personal income taxpayers are natural persons who, in a calendar year, earned income exceeding three times the average annual salary per employee paid in the Republic of Serbia in the year for which the tax is determined, according to data from the republican authority responsible for statistics, which for 2024 amounts to RSD 4,874,508, and is calculated and paid according to the self-taxation system.
The tax return on the calculated annual income tax of citizens is submitted electronically, via the Tax Administration's ePorezi portal, on Form PP GPDG.
Pre-filled tax returns, prepared based on the available data from the Tax Administration's official records on citizens' income earned in the previous year, have been posted on the eTax portal.
All individuals who earned income in excess of RSD 4,874,508 in 2024 are required to check the data in the pre-filled declaration, submit a tax return and pay the annual personal income tax by May 15, 2025 at the latest. Failure to submit a tax return is subject to misdemeanor liability.
User instructions for submitting a tax return on the calculated annual personal income tax are available on the Tax Administration website in the '' eTaxes/Instructions and forms '' section.