The deadline for the submitting annual citizen income tax submissions is the 15th of May.
The annual income taxpayers are citizens who have earned income above the triple amount of the average annual salary per employee paid in the Republic of Serbia in 2017, or amount to more than 2,375,136.00 dinars.
Taxpayers are classified as:
- Resident natural persons, who have earned their income on the territory of the Republic of Serbia or in another country;
- Non-residents, who have earned their income on the territory of the Republic of Serbia.
