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Serbia tax & financial deadlines

Poreska uprava obligations: VAT, withholding and corporate income tax.

This information is provided for general planning and reference only. Tax obligations and deadlines can depend on taxpayer status, fiscal year, reporting period and other circumstances. Dates shown on Wait Until are indicative only and may be subject to change, extensions or jurisdiction-specific rules. Wait Until, its parents, subsidiaries and affiliates do not accept responsibility for any loss, penalty, interest, filing failure or other consequence arising from reliance on the information or any error or omission in the deadlines shown. Final confirmation of all applicable deadlines must be obtained from the relevant tax authority or a qualified tax adviser.

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Upcoming deadlines

Depends on your own dates or a set rule

These follow your financial year, reporting period, payment date or a business-day rule, so no single calendar date is shown.

  • Withholding tax and contributions return

    PPP-PD
    File & pay

    Before each payment of income subject to withholding.

    The individual withholding return is filed before each payment of income on which tax is withheld.

    Applies to: Payers of salaries and other income taxed by withholding

    Authority: Poreska uprava Republike SrbijePoreska uprava — Pravilnik o poreskoj prijavi za porez po odbitku, čl. 3Last checked Wednesday 7 October 2026

  • Annual corporate income tax return

    PDP
    File & pay

    Within 180 days after the end of the tax period (for a calendar year, around the end of June).

    The tax return with the tax balance is filed within 180 days after the end of the tax period (Art. 63).

    Applies to: Corporate income taxpayers

    Authority: Poreska uprava Republike SrbijePoreska uprava — Zakon o porezu na dobit pravnih lica (prečišćen tekst, 94/24), čl. 63 i 67Last checked Wednesday 7 October 2026