Delivery of Decisions on Assessed Obligations for Farmers for the Year 2025

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23. 06. 2025.

The Tax Administration has carried out the annual calculation of mandatory social security contributions for 2025 for taxpayers who are farmers. The decisions will be sent by mail to taxpayers on June 23 of the current year.

The decision will be delivered in accordance with the provisions of Article 36 of the Law on Tax Procedure and Tax Administration, according to which the decision is considered delivered after the expiry of the period of 15 days from the date of delivery of the decision to the post office. The date of delivery of the decision to the post office will be indicated on the decision and is the same for all taxpayers.

The monthly contribution base for 2025 is 45,950.00 dinars, and the annual contribution base is 551,400.00 dinars. The contribution rates are 24% for pension and disability insurance and 10.3% for health insurance.

The annual contribution amount is paid in equal quarterly installments within 45 days from the beginning of the quarter, i.e. by: February 18, May 15, August 15 and November 17, 2025 (February 15 and November 15 are non-working days, so the payment deadline is moved to the first working day). Payments are made to the specified accounts with the reference number from the decision included.

Temporary quarterly advance payments for the year 2026 are to be made using the reference number designated for the following year in this year’s decision, until the decision for 2026 is issued. 

For payments to be recorded correctly, we kindly ask taxpayers to follow the above instructions when paying their obligations for 2025 and 2026.

All decisions are accompanied by payment orders filled out with all the necessary data, which serve as an example for correctly filling out the payment form. The taxpayer determines the amount to be paid, in accordance with the amount of the quarterly installments. The orders also contain a QR code that enables quick payment via the electronic banking application, and by scanning the code, all the necessary data for payment is obtained.