annual personal income tax

Serbia’s new annual personal income tax requirements for 2024: Submission details and deadlines

Natural persons in Serbia who earn more than three times the average annual salary—equating to 4,874,508 dinars in 2024—are liable for annual personal income tax. These individuals must submit their tax declarations electronically through the Tax Administration's ePorezi portal, using Form PP GPDG. Pre-filled tax returns based on official data regarding citizens' incomes from the previous year are available on the eTaxes portal. Those whose earnings in 2024 exceed 4,874,508 dinars must verify and submit their tax return by May…