Paušalac vs Freelancer in Serbia: Model A, Model B, and the Missing Allowance

Last updated: August 2026. Reflects the Zakon o porezu na dohodak građana ("Sl. glasnik RS", br. 24/2001, consolidated through br. 6/2026) and the Zakon o doprinosima za obavezno socijalno osiguranje ("Sl. glasnik RS", br. 84/2004, consolidated through br. 6/2026).

Two legal statuses, not two settings of one regime

A paušalac is a registered entrepreneur. A "frilenser" is an individual who is not registered as a business at all. Every other difference follows from that one.

A paušalac registers a preduzetnik at APR, receives a PIB and a šifra delatnosti, and is taxed on a figure the Poreska uprava assesses in advance and delivers by rešenje. The freelancer regime is the opposite arrangement: no registration, no rešenje, and a return the person files themselves once the quarter has ended.

The Poreska uprava is explicit that the word carries no legal weight. Its own freelancer portal states that "nije definisan 'frilenser' kao zakonski pojam" — "freelancer" is not defined as a legal concept in Serbian law. What exists is a method of taxing certain income of individuals, not a business form.

So the question "should I be a paušalac or a frilenser" is not a settings question. It is a question about whether to run a registered business, with everything that attaches to one.

What each regime actually taxes

A paušalac is taxed on an assessed figure. A freelancer is taxed on what actually came in.

For a paušalac, the base is the paušalno utvrđen prihod set in the annual rešenje under the ZPDG čl. 41 criteria — not your invoices. Income tax is 10% of that base (ZPDG čl. 38). Contributions are 35.05% of the same base — PIO 24%, health 10.3%, unemployment 0.75% (ZDOSO čl. 44 st. 1) — because the contribution base for a paušalac is the assessed income (ZDOSO čl. 22 st. 3). Combined: 45.05% of the assessed base.

Your real revenue enters only through the ceilings: 6,000,000 RSD for paušal status (ZPDG čl. 40 st. 2 t. 4) and 8,000,000 RSD for VAT registration, both covered in revenue limits.

Under the freelancer regime the base is real money. You take the quarter's gross receipts, subtract a statutory cost allowance (normirani troškovi), and what remains is taxed. The size of that allowance — and the rate applied to the remainder — depends on which of two models you choose for that quarter.

Model A and Model B: the pairing most sources get backwards

Model B is the 10% model. Model A is the 20% model. ZPDG čl. 86 st. 2 t. 2 grants the reduced 10% rate to ugovorena naknada taxed by self-assessment "za koje se normirani troškovi priznaju u skladu sa članom 85. stav 5. tačka 2) podtačka (2)" — that is, precisely and only where the Model-B costs are used. Everything else stays on the standard 20% of čl. 86 st. 1, and the parallel rule for autorska prava runs the same way through čl. 58 st. 1 and st. 2.

Two mechanical points that matter more than they look.

The model is chosen quarter by quarter. Each PP OPO-K return stands on its own, so the same person can file Model A for one quarter and Model B for the next. Nothing locks you in for a year.

Where both income types arise in the same quarter, the normirani troškovi are recognised once on the combined total (ZPDG čl. 12b st. 3). They are not granted twice.

The contribution floors: PIO under Model B, health under both

Model B has no tax-free floor, but it does have a contribution floor — and the PIO half of that floor is written around Model B alone. ZDOSO čl. 28 st. 2 t. 1 sets the quarterly PIO base at not less than three times the najniža mesečna osnovica (čl. 36), and it defines the taxpayers it reaches by the Model-B cost formula itself: gross less "zbir normiranih troškova opredeljenih u dinarskom iznosu i 34% bruto prihoda ostvarenog u kvartalu".

The health floor is written differently. ZDOSO čl. 28 st. 2 t. 2 sets the quarterly health base at not less than three times the base in čl. 35b for quarterly self-assessment as such, without distinguishing the two models. Under čl. 28 st. 3, wherever the taxable income exceeds a floor, the taxable income is the base.

The najniža mesečna osnovica for 2026 is 51,297 RSD — 35% of the average salary used for the year ("Sl. glasnik RS", br. 112/2025), in force from 1 January to 31 December 2026. Multiply by three and you have the quarterly PIO floor.

We are deliberately not printing a derived quarterly amount here. The arithmetic is simple, but the resulting figure is not itself a published one, and the input is re-indexed. Take the number from the Poreska uprava's calculator for the quarter you are filing.

The consequence is structural rather than arithmetic: under Model B, a very small quarter still produces a PIO obligation. Under Model A, a quarter whose gross falls under 110,647 RSD produces neither tax nor PIO. The health line is the exception on both sides — its floor in čl. 28 st. 2 t. 2 is not tied to either model.

The allowance a paušalac does not have

A paušalac has no neoporezivi iznos at all. This is the single most important practical difference between the two regimes, and almost nobody states it.

The assessed base is charged in full: 10% income tax (ZPDG čl. 38) plus 35.05% contributions on the same base (ZDOSO čl. 22 st. 3; čl. 44 st. 1). There is no threshold beneath which the charge stops. A month with no invoices, no clients and no bank inflow produces exactly the same obligation as a month at full capacity, and it is due within 15 days of that month's end (ZPDG čl. 110 t. 1).

A freelancer on Model A has the opposite arrangement. The first 110,647 RSD of each quarter's gross is absorbed by recognised costs (ZPDG čl. 12b st. 1), and a quarter below that line carries no tax and no PIO.

Side by side

The KPO obligation on the paušal side is a real, ongoing one — see the KPO knjiga guide. The freelancer regime has no equivalent book. The eko taksa row works the same way: the obveznik list in the Zakon o naknadama za korišćenje javnih dobara names pravno lice, preduzetnik i ogranak stranog pravnog lica (čl. 134 st. 1 t. 1), and an unregistered individual is none of those. What that fee involves for a paušalac is set out in the eko taksa guide.

On the pension side, note what does not change: staž, base and contributions are established by the PIO Fond from CROSO and Poreska uprava records (ZPIO čl. 126 st. 3, čl. 132), not from anything you file. What differs is whether a contribution was paid for a given period at all — and in a Model A quarter under the floor, none was.

Filing and deadlines

The freelancer return is PP OPO-K, filed within 30 days of the end of the quarter, with the tax payable by the same deadline (ZPDG čl. 95 st. 7). That gives a window of 1–30 April for the first quarter, 1–30 July for the second, and 1–30 October for the third; the fourth quarter follows the same 30-day rule.

PP OPO is a different form. It covers income where the payer is not obliged to withhold tax, and it is filed within 30 days of receiving the income rather than on a quarterly cycle. The two names differ by two characters and are confused constantly.

The paušal side runs on a different clock entirely: one rešenje per year, then a payment every month within 15 days of the month's end (ZPDG čl. 110 t. 1). No monthly return is filed — the rešenje is the filing.

Verify every payment instruction against your own rešenje or the Poreska uprava's portal before transferring money. Account numbers, models and poziv na broj formats are specific to the obligation and to you, and a payment posted against the wrong reference is a problem to unwind rather than a payment made.

Choosing: predictability against a floor

Frame the choice as a shape, not as an amount.

The paušal amount is fixed and does not follow your income. It is set once a year, it is the same in your best month and your worst, and it is knowable in advance. That is an advantage when income is steady and a liability when it stops.

The freelancer amount follows income and has a floor under Model A. A quiet quarter costs little or nothing; a strong quarter costs proportionally more. That is an advantage when work is irregular and a liability when you want a predictable annual number.

Everything else on the table is a consequence of registration: APR fees, the eko taksa, the KPO knjiga, the 6,000,000 RSD ceiling and the VAT threshold on one side; none of them on the other.

We are not going to tell you which regime is cheaper, and you should be sceptical of any source that does without knowing your figures. Run your own numbers through the Poreska uprava's freelancer calculator and, for the paušal side, through the official paušalni porez calculator or a real rešenje. If the two regimes land close together, that is a conversation for an accountant, not for an article.

Where the independence test lands differently

The independence test is written around registered entrepreneurs. ZPDG čl. 85 st. 1 t. 17 examines the relationship between a preduzetnik and each individual nalogodavac, and income reclassified under it is expressly excluded from the 6,000,000 RSD paušal turnover count by čl. 40 st. 5. Both rules presuppose a registered business. The full mechanism, all nine criteria and the consequences of failing five of them are covered in the independence test guide.

Whether an equivalent reclassification reaches income declared under the freelancer regime is not something we can state. No primary source addressing it was located, and an invented answer here would be worse than none.

The same applies to a question people ask constantly: can one person be a paušalac and use the freelancer regime in the same period? Neither the ZPDG nor the Poreska uprava's freelancer portal was found to address the combination directly, and no official mišljenje on the point was located. Treat it as an open question to put to the Poreska uprava, not as a settled rule in either direction.

If the underlying problem is single-client concentration rather than tax mechanics, the comparison you actually want is agency vs paušalac. If it is whether the assessed base beats real bookkeeping, it is paušalac vs knjigaš.

Key takeaways

1. A paušalac is a registered entrepreneur and a "frilenser" is not — the Poreska uprava confirms that frilenser is not a defined legal concept, so the two are different statuses rather than two settings of one system.
2. Model B carries the 10% rate and Model A carries 20% (ZPDG čl. 86 st. 2 t. 2; čl. 86 st. 1) — the reduced rate is tied by name to the Model-B normirani troškovi of čl. 85 st. 5 t. 2 podtačka (2), and published sources invert this pairing routinely.
3. Model A recognises 110,647 RSD of costs per quarter and Model B recognises 66,733 RSD plus 34% of gross (ZPDG čl. 12b st. 1–2), chosen quarter by quarter.
4. A paušalac has no tax-free amount — 10% tax plus 35.05% contributions fall on the full assessed base every month, including a month with no income (ZPDG čl. 38; ZDOSO čl. 22 st. 3).
5. Model B has no tax-free floor but does have a PIO floor, built as three times the najniža mesečna osnovica of 51,297 RSD for 2026 (ZDOSO čl. 28 st. 2 t. 1); the separate health floor in čl. 28 st. 2 t. 2 is not tied to either model.
6. The deadlines differ: 15 days after each month for a paušalac, 30 days after each quarter on PP OPO-K for a freelancer (ZPDG čl. 110 t. 1; čl. 95 st. 7).
7. The official "which model" explainer on the Poreska uprava's freelancer portal still shows January 2023 figures — use the calculator on that domain, not the explainer text.

Frequently asked questions

What is the difference between a paušalac and a frilenser in Serbia?

A paušalac is a registered entrepreneur (preduzetnik) entered in the APR register and taxed on an amount the Poreska uprava assesses in advance by rešenje. The freelancer regime is quarterly self-assessment by an individual who is not registered as a business at all, filed on form PP OPO-K. They are different legal statuses carrying different obligations, not two settings of the same system. The Poreska uprava states plainly that frilenser is not defined as a legal concept in Serbian law.

Is Model A or Model B the 10 percent tax rate for Serbian freelancers?

Model B carries the 10 percent rate and Model A carries 20 percent. ZPDG čl. 86 st. 2 t. 2 grants the reduced 10 percent rate only to income for which the normirani troškovi are recognised under čl. 85 st. 5 t. 2 podtačka (2), which is the Model B formula, while Model A falls under the standard 20 percent rate in čl. 86 st. 1 and čl. 58 st. 1. Many published sources invert this pairing or claim both models are taxed at 20 percent, and that is wrong.

Does a Serbian paušalac have a neoporezivi iznos or tax-free allowance?

No. A paušalac has no tax-free amount of any kind. Income tax of 10 percent under ZPDG čl. 38 and contributions of 35.05 percent under ZDOSO čl. 44 st. 1 are charged on the full assessed base, because the contribution base for a paušalac is that same assessed income under ZDOSO čl. 22 st. 3. The obligation falls due every month, including a month in which no invoice was issued and no money came in.

How much are the normirani troškovi under Model A and Model B in Serbia?

Under Model A the recognised costs are 110,647 RSD per quarter, a flat figure set by ZPDG čl. 12b st. 1. Under Model B they are 66,733 RSD per quarter under čl. 12b st. 2, increased by 34 percent of the quarterly gross under čl. 85 st. 5 t. 2 podtačka (2) for contracted work, or čl. 56 st. 2 t. 2 for copyright income. Where both types of income arise in the same quarter, the normirani troškovi are recognised once on the combined total under čl. 12b st. 3.

How often does a Serbian freelancer choose between Model A and Model B?

The model is chosen per quarter, not once and for all. Each quarterly PP OPO-K return stands on its own, so the same person can use Model A in one quarter and Model B in the next. The Poreska uprava publishes a calculator on frilenseri.purs.gov.rs that computes both models for a given quarter.

Which form does a Serbian freelancer file for quarterly self-assessment?

The quarterly form is PP OPO-K. PP OPO is a different form, used for income where the payer is not obliged to withhold tax, and it is filed within 30 days of receiving the income rather than on a quarterly cycle. The two are routinely confused, and their deadlines are not the same.

When is the quarterly freelancer tax deadline in Serbia?

The return is due within 30 days of the end of the quarter under ZPDG čl. 95 st. 7, and the tax is payable by the same deadline. That gives windows of 1 to 30 April for the first quarter, 1 to 30 July for the second and 1 to 30 October for the third, with the fourth quarter following the same 30-day rule. A paušalac is on a different cycle entirely, paying monthly within 15 days of the end of each month.

Does a Serbian freelancer pay eko taksa and APR registration fees?

No. The eko taksa obveznik list names legal entities, entrepreneurs and branches of foreign legal entities, and a person who is not registered as a business is none of those. There is no APR registration either, and so no APR fee. A paušalac pays 2,500 RSD to register at APR and is an eko taksa obveznik, typically 5,000 RSD per year for a low-impact service activity.

Can the same person be a paušalac and use the freelancer regime at the same time?

This is not something that can be stated from a primary source. Neither the Zakon o porezu na dohodak građana nor the Poreska uprava's freelancer portal was found to address the combination directly, and no official mišljenje on the point was located. Anyone actually in that position should put the question to the Poreska uprava or to an accountant rather than rely on a general answer.

How does the independence test apply to a paušalac compared with the freelancer regime?

The independence test in ZPDG čl. 85 st. 1 t. 17 is written around the relationship between a preduzetnik and each individual nalogodavac, and income reclassified under it is expressly excluded from the 6,000,000 RSD paušal turnover count by čl. 40 st. 5. Both rules presuppose a registered entrepreneur. Whether an equivalent reclassification reaches income declared under the freelancer regime could not be confirmed from a primary source, so it should not be assumed either way.

Sources

• Zakon o porezu na dohodak građana — "Sl. glasnik RS", br. 24/2001, consolidated through br. 6/2026 (čl. 12b, 38, 40, 41, 43, 58, 85, 86, 95, 110)
• Zakon o doprinosima za obavezno socijalno osiguranje — "Sl. glasnik RS", br. 84/2004, consolidated through br. 6/2026 (čl. 22, 28, 35b, 44, 50)
• Poreska uprava — Preduzetnici paušalci
• Poreska uprava — portal za frilensere
• Poreska uprava — Dva modela samooporezivanja: koji odabrati — cited here as an example of a stale official page
• PIO Fond — Osnovice za uplatu doprinosa — najniža mesečna osnovica, "Sl. glasnik RS", br. 112/2025
• APR — Naknade za registraciju preduzetnika — Odluka o naknadama, "Sl. glasnik RS", br. 95/2025