Flat-rate entrepreneurs receive new tax decisions for 2026
For all entrepreneurs operating under the flat-rate (paušal) system, the Serbian Tax Administration has already calculated taxes and contributions for 2026. Decisions will be available electronically via the ePorezi portal, in your tax inbox, starting January 19. They are considered delivered at the moment they are posted in the system.
Payment of advance installments
Monthly advance payments for the next year will be made using a new payment reference number (BOP for 2026). The first payment for January is due by February 18 due to the Sretenje holidays. Along with the decisions, the Tax Administration will provide examples of completed payment slips with a QR code, making payment easier.
What has changed аnd what remains the same
In December last year, the Government of Serbia issued a new regulation for flat-rate entrepreneurs, but the core rules remain unchanged. Planned changes to the tax system have been postponed, meaning that in 2026, taxes will continue to be calculated according to the existing criteria. The income limit for flat-rate entrepreneurs remains unchanged at 6 million dinars.
Key factors for calculating the flat-rate tax remain:
the type of activity you conduct
the location of your business registration
the average salary in your municipality or city
the entrepreneur’s age
It is important to note that the current model has been extended for another two years, so entrepreneurs will follow these criteria at least until the end of 2027.
Why this matters
This information helps entrepreneurs better plan their financial obligations and prepare advance payments on time, avoiding errors or delays. The flat-rate system continues to offer a simpler method for calculating taxes, but it is essential to monitor deadlines and obligations to ensure smooth business operations.
