Annual personal income tax on income earned in 2022

The annual personal income tax on income generated in 2022 is calculated and paid according to the self-taxation system, instead of according to the decision of the tax authority, as was the case until now.

In practice, this means that the Tax Administration, based on the available data from the official records of citizens’ incomes for the year 2022, will pre-fill the tax return for the determination of the annual income tax of the citizens for the year 2022 and post it as a working version of the return (status “in preparation” ”) to the ePorezi portal.

All natural persons who in 2022 earned an income higher than three times the average annual salary per employee paid in the Republic of Serbia, which for 2022 amounts to RSD 3,719,376.00, are obliged to no later than March 15, 2023. year on the ePorezi portal to check the data presented in the pre-filled tax return and to make any corrections independently if they do not agree with the data presented in their pre-filled tax return, and to submit the corrected return in the same place by accepting the “Sign and submit” option.

The most common example of supplementary data entry refers to the number of dependent members of the taxpayer’s household.

If the taxpayer does not submit a tax return by May 15, 2023, the Tax Administration will do it for him.