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Ministry of Finance of The Republic of Serbia - Tax Administration Information Bureau News Pre-filled annual personal income tax returns for 2025 have been posted

Pre-filled annual personal income tax returns for 2025 have been posted

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01. 04. 2026.

The Tax Administration informs that pre-filled tax returns for determining the annual income tax of citizens for 2025 (Form PP GPDG) have been posted on the eTax portal.

Annual personal income taxpayers are individuals who in 2025 earned income that, after deduction of paid taxes and mandatory social security contributions, exceeds the amount of 5,439,096 dinars.

Pre-filled tax returns are prepared based on data from official records and posted as a working version (status "in preparation"), which taxpayers should check, amend or supplement if necessary, and then submit electronically via the eTax portal.

The deadline for checking data, possible changes and additions, submitting a tax return, and paying taxes is May 15, 2026.

In cases where the Tax Administration has not prepared a pre-filled return (for example, if the identifier of the natural person is the passport number or if the tax authority does not have the necessary data), taxpayers are obligated to independently fill out and submit the tax return in electronic form, within the specified deadline.

We remind you that tax returns are not submitted by individuals whose taxable income is zero.

If the taxpayer fails to submit the return within the prescribed period, the Tax Administration will submit it on his or her behalf based on the available data.

The tax return is submitted exclusively electronically, on Form PP GPDG, via the  Tax Administration's eTax portal .

More detailed instructions and additional information regarding the determination of the annual personal income tax and the filing procedure are available in the Tax Information Guidethe Explanation of the Ministry of Financethe User Guide for Filing a Tax Return, as well as in the Answers to Frequently Asked Questions.

We note that failure to act within the prescribed period entails misdemeanor liability in accordance with the provisions of the Law on Tax Procedure and Tax Administration.

We urge all taxpayers to fulfill their obligations in a timely manner and check the accuracy of the data in their returns.