economy
April 1, 2026
Tax Administration Prepared Citizen Income Tax Returns: This is the Income Threshold for Tax Payment
The Tax Administration of Serbia announced today that pre-filled returns for determining the annual citizen income tax for 2025 are available on the ePorezi portal.

TL;DR
- Pre-filled annual income tax returns for 2025 are available on the ePorezi portal.
- Individuals whose taxable income exceeds 5,439,096 dinars are obligated to file.
- The deadline for filing and payment is May 15, 2026.
- Returns must be submitted electronically.
- If a pre-filled return is unavailable, individuals must complete and submit it themselves.
- Individuals with zero taxable income are exempt from filing.