Serbia Freelancers and Seafarers Face Oct. 30 Tax Deadline
The Tax Administration reminds taxpayers that Friday is the deadline to file and pay: freelancers for Q3 2026, seafarers for income earned in 2025.
On Friday, October 30, 2026, a deadline expires for two groups of taxpayers in Serbia: freelancers, who report income from the third quarter of this year, and seafarers, who report income earned during 2025. The reminder came from the Tax Administration, and in both cases the deadline applies to filing the return and to paying the tax owed.
In brief
- Deadline: Friday, October 30, 2026, for both filing and payment
- Freelancers: Form PP OPO-K, income from the third quarter of 2026
- Seafarers: Form PP OPO-P, income from 2025
- Late filers: pay interest and are liable for a misdemeanor
Who has to report freelance income for the third quarter?
The deadline applies to all individuals in Serbia who earn income from contracted fees for work performed or from copyright and related rights, and who calculate the tax on that income themselves, known as self-assessment. In everyday speech, these are freelancers.
The return is filed on Form PP OPO-K, in one of three ways:
- through the Tax Administration’s ePorezi portal
- through the Freelancers portal
- by mail, to the competent Tax Administration branch
Filing of returns for the third quarter began on October 1.
How does the payment slip arrive?
Once an electronically filed return reaches the final status “posted,” the filer receives the details for a payment order. After the order is saved, the portal displays a QR code that can be used to pay the tax. Instructions for completing Form PP OPO-K are published on the Tax Administration’s website and on the Freelancers portal.
What applies to seafarers?
Seafarers file Form PP OPO-P, on which they calculate their own tax and health insurance contribution. A return for income earned in the previous year must be filed no later than 30 days after the end of the third quarter of the current year, which this year falls on October 30.
The return for 2025 income is filed electronically through the ePorezi portal, or on paper at the competent Tax Administration branch. The list of filing offices is on the Tax Administration’s website, under “Adresar” (Directory). The user guide for PP OPO-P is available in the section Individuals, Review of Regulations, User Guides, as well as in the ePorezi section Guides and Forms.
What happens if the deadline passes?
The Tax Administration states that a taxpayer who fails to file the return on time pays interest and is also liable for a misdemeanor.
For help with filing, taxpayers can call the Tax Administration Contact Center at 0700/700-007 and 011/6969-069. The “Vas poreznik” (Your Tax Officer) desk operates in the branches.
