In 2022, the same conditions of income taxation will apply to freelancers in Serbia as in the previous year.
In November, the Government of Serbia accepted the request of the Association of Workers on the Internet to continue the model of taxation of freelancers, which is currently in force, in 2022, ie until the adoption of a new law.
This means that in 2022, the non-taxable amount is 3.2 thousand euros per year, while the standard costs will account for 50% of revenues. A tax of 20% and contributions for PIO 25.5% and health insurance 10.3% will be calculated on the basis.
When the non-taxable amount and standard costs are taken into account, the annual income on which taxes and contributions will not be paid is 6.5 thousand euros, Nova reports.
