The deadline for submitting annual personal income tax returns expires on May 15th
Print Page13. 05. 2025.
We inform the taxpayers that the deadline for submitting the tax return for the annual personal income tax for 2024 and paying the tax expires on Thursday, May 15, 2025.
We remind you that this tax is calculated and paid according to the self-assessment system.
For the third year in a row, the Tax Administration has been pre-filling the tax return for determining the annual income tax of citizens, based on available data from official records on citizens' income earned in the previous year, and uploading it as a working version of the return on the eTax portal.
All individuals who earned income in excess of RSD 4,874,508 in 2024 are required to check the data provided in the pre-filled tax return on the eTax portal no later than May 15, 2025 , and to independently make any corrections if they do not agree with the data provided, and to submit the corrected return by accepting the "Sign and submit" option.
If taxpayers agree with the information provided in their pre-filled tax return (they do not make any corrections or additions), they must submit the return by also selecting the "Sign and Submit" option.
If the taxpayer does not submit a pre-filled tax return by May 15, 2025, the Tax Administration will submit the tax return on behalf of the taxpayer.
The tax return is submitted exclusively electronically, on the GPDG Form, through the Tax Administration portal – eTax. The eTax portal can be accessed in three ways:
1) Using a Qualified Electronic Certificate
2) By using an eID account, i.e. the ConsentID mobile application and a certificate in the cloud, if you have an eID user account on the electronic identification portal
3) Using a Qualified Electronic Certificate and the SmartBox application.
More detailed instructions and additional information regarding the determination of annual personal income tax and the filing procedure are available in the Tax Information Guide , the Ministry of Finance's Explanation, and the User's Guide for Filing a Tax Return .
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.