The deadline for reporting freelancer income for the fourth quarter of 2025 is approaching
Print Page20. 01. 2026.
We remind taxpayers – individuals who earn income from contracted remuneration based on copyright and related rights, as well as contracted remuneration for work performed, on which tax is paid through self-assessment (so-called freelancers) – that the deadline for filing and paying taxes for the fourth quarter of 2025 expires on Friday, January 30, 2026.
Taxpayers may file and submit the tax return using Form PP OPO-K via the Tax Administration’s ePorezi portal, as well as through the Freelancers portal.
More detailed information regarding the procedure for fulfilling this tax obligation is available in the User Instructions for submitting a tax return on calculated self-taxation and related contributions on income earned quarterly by an individual as a taxpayer (PP OPO-K) , published on the website of the Tax Administration of the Republic of Serbia, as well as on the Freelancers portal.