The deadline for filing and paying annual personal income tax is May 15th
Print Page05. 05. 2026.
The Tax Administration of the Republic of Serbia reminds taxpayers that the deadline for submitting a tax return for determining the annual personal income tax for 2025 on the PP GPDG form and paying the calculated tax expires on May 15, 2026.
We would like to remind you that the Tax Administration has posted a pre-filled tax return for taxpayers on the eTax portal for determining the annual income tax of citizens, based on available data from official records on citizens' income earned in the previous year.
All natural persons whose income in 2025 exceeds 5,439,096 dinars are required to check the data provided in the pre-filled tax return on the eTax portal no later than May 15, 2026, as well as to independently make any corrections and submit the return by accepting the "Sign and submit" option.
In cases where the Tax Administration has not prepared a pre-filled return (for example, if the identifier of the natural person is the passport number or if the tax authority does not have the necessary data), taxpayers are obligated to independently fill in and submit the tax return in electronic form, within the specified deadline.
If the taxpayer fails to submit the return within the prescribed deadline, the Tax Administration will submit it on his or her behalf based on the available data.
More detailed instructions and additional information regarding the determination of the annual personal income tax and the filing procedure are available in the Tax Bulletin, the Explanation of the Ministry of Finance, the User Guide for Filing a Tax Return, as well as in the Answers to Frequently Asked Questions.
We note that failure to act within the prescribed period entails misdemeanor liability in accordance with the provisions of the Law on Tax Procedure and Tax Administration.
By regularly fulfilling our tax obligations, each of us contributes to the better functioning of public services and thus directly participates in improving living conditions in Serbia.