Domicile, the Centre of Business and Life Interests, or 183 Days - and Part of a Day Counts as a Whole One
Answer
The general rule applies to you
No exception is recorded for citizens of Belgium on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
195 exceptions recorded across 74 countries · none match Belgium to Serbia · When you become a tax resident
Article 7 of the Law on Personal Income Tax makes a resident liable on income earned both in Serbia and in another state, and gives two independent tests for residence. The first is having, on the territory of Serbia, either a domicile or the centre of business and life interests - two limbs inside one point, either of which is enough. The second is being present in Serbia, continuously or with interruptions, for 183 or more days in a period of twelve months that begins or ends in the tax year in question. Presence is counted generously against the taxpayer: any part of a day between midnight and midnight counts as a full day, except a part spent in transit. Two relieving rules close the article: a person who was not present at all in a tax year and does not meet the first test is not a resident for that year, and a person who was not resident in the year before arriving is not treated as resident for the part of the year before the first entry, subject to the same condition. Serbia taxes income from self-employment at 10% and other income at 20%, and the flat-rate regime a freelancer is pointed towards is capped at RSD 6,000,000 of turnover and closed to several named activities.
At a glance
- Day-count test
- 183 or more days, continuously or with interruptions, in a period of 12 months that begins or ends in the relevant tax year
Article 7(2)(2) of the Zakon o porezu na dohodak građana. The twelve-month window is not the calendar year.
- The other test
- A domicile in Serbia, or the centre of business and life interests in Serbia
Article 7(2)(1) of the Zakon o porezu na dohodak građana. The Act gives no further definition of the centre of business and life interests.
- How a day is counted
- A stay during part of a day, in any period between 00 and 24 hours, counts as a full day of stay, except the part of a day spent in transit
Article 7(3) of the Zakon o porezu na dohodak građana.
- What residence means
- Liability on income earned on the territory of Serbia and in another state
Article 7(1) of the Zakon o porezu na dohodak građana.
- Year of arrival
- A person who was not resident in the year before coming to Serbia is not treated as resident for the part of the year before the first entry, provided the first test is not met in the preceding part of the year
Article 7(5) of the Zakon o porezu na dohodak građana; article 7(6) gives the mirror rule for the year after final departure.
- Rate on self-employment income
- 10%
Article 38 of the Zakon o porezu na dohodak građana.
- Rate on other income
- 20%
Article 86(1) of the Zakon o porezu na dohodak građana, with exceptions of 15% and 10% in article 86(2).
- Flat-rate turnover cap
- RSD 6,000,000 in the preceding year, or planned turnover where the activity is starting
Article 40(2), point 4), of the Zakon o porezu na dohodak građana.
- Who cannot use the flat rate
- Advertising and market research; wholesale and retail trade, hotels and restaurants, financial intermediation and real-estate activities; a business others invest in; and anyone registered for VAT
Article 40(2), points 1) to 5), of the Zakon o porezu na dohodak građana, with a kiosk exception in article 40(3).
- The independence test
- Five of nine criteria met - or foreseeably met at the start of the relationship and met afterwards - reclassifies the fee as other income
Article 85(1), point 17), of the Zakon o porezu na dohodak građana, which applies where the entrepreneur works for one principal or a person related to it.
- A change already enacted
- The amending Act in Sl. glasnik RS 80/2026 entered into force on 8 September 2026 and applies from 1 January 2027, with parts of it from 1 January 2028
Taken from the publisher's note at the head of the consolidated text, which cites article 6 of that Act.
Requirements
- Domicile on the territory of Serbia, or the centre of business and life interests there - either limb of article 7(2)(1) is enough on its own
- Or presence of 183 days or more, continuously or with interruptions, in a twelve-month period beginning or ending in the tax year
- Any part of a day in Serbia counts as a full day, except a part spent in transit through the country
In detail
What the flat rate is actually for
Foreign freelancers are routinely told that Serbia's answer for them is the paušal. The Act's own list of exclusions shows what that advice is worth in a particular case: advertising and market research are excluded by name, as are wholesale and retail trade, hotels and restaurants, financial intermediation and real-estate activities, and so is anyone registered for VAT or any business into which other people invest. Software development and consulting are not on the exclusion list, which is why they dominate the regime in practice, and the turnover ceiling of RSD 6,000,000 is the binding constraint for a successful one.
The nine criteria sitting under the regime
Article 85(1)(17) is the provision that decides whether a flat-rate entrepreneur's fee is self-employment income taxed at 10% or other income taxed at 20%. It bites where the work is done for one principal or a related person, and where five of nine listed criteria are met - or where it could have been foreseen at the outset that they would be, and they then were. The criteria are about control rather than about money: who sets working hours, whose premises are used, who provides the training, how the engagement was advertised, and so on. A single-client remote arrangement is precisely the shape the provision was written for.
Country-level policy
Every citation on these pages goes to the Pravno-informacioni sistem Republike Srbije, and Serbian law says exactly what that is. The Zakon o objavljivanju zakona i drugih propisa i akata establishes the system in article 28 as a collection of data in electronic form containing the electronic form of the Official Gazette, the archive of gazettes, the register and texts of the regulations in force, case law and a link to EU legal acts, published on the internet pages of the public enterprise. Article 26 settles what is authoritative and what is not: the basic and special editions of the Gazette are issued in printed form and in electronic form in PDF and HTML, and it is the printed form and the electronic form in PDF that are the official editions. HTML is produced and is not named among them. Article 29 then describes what the system gives away free to every internet user, and the first item on the list is 'незванично пречишћени текстови прописа' - unofficially consolidated texts of regulations - alongside the original gazettes in PDF carrying the base texts and the gazettes carrying their amendments; for everything else the enterprise charges a price the Government approves. The pages themselves are headed 'Редакцијски пречишћен текст', an editorially consolidated text: a third phrase for the same status. So the consolidated text this corpus quotes is free, current, produced by the state's own publisher, and not the official edition of anything.
What applies to you
Nothing changes for a citizen of Belgium
We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.
What the law says
«Обвезник пореза на доходак грађана је резидент Републике Србије (у даљем тексту: резидент), за доходак остварен на територији Републике Србије (у даљем тексту: Република) и у другој држави. Резидент Републике, у смислу овог закона, јесте физичко лице које: 1) на територији Републике има пребивалиште или центар пословних и животних интереса, или 2) на територији Републике, непрекидно или са прекидима, борави 183 или више дана у периоду од 12 месеци који почиње или се завршава у односној пореској години. За одређивање боравка на територији Републике из става 2\. тачка 2) овог члана, пуним даном боравка у Републици сматраће се и боравак у делу дана, у било ком периоду између 00 и 24 часа, осим дела дана који физичко лице проведе у транзиту кроз Републику.»Our translation - not official
The taxpayer of personal income tax is a resident of the Republic of Serbia (hereinafter: a resident), for income realised on the territory of the Republic of Serbia (hereinafter: the Republic) and in another state. A resident of the Republic, within the meaning of this Act, is a natural person who: 1) has on the territory of the Republic a domicile or the centre of business and life interests, or 2) stays on the territory of the Republic, continuously or with interruptions, 183 or more days in a period of 12 months which begins or ends in the tax year concerned. For determining the stay on the territory of the Republic under paragraph 2, point 2), of this article, a stay during part of a day, in any period between 00 and 24 hours, shall also be regarded as a full day of stay in the Republic, except for the part of a day which the natural person spends in transit through the Republic.
About this source
The legal information system of the Republic of Serbia, established by article 28 of the Zakon o objavljivanju zakona i drugih propisa i akata and run by the state publishing enterprise JP Službeni glasnik, which also prints the gazette itself. It carries the electronic Official Gazette, the archive of gazettes, the register and texts of regulations in force, case law, and a link to EU legal acts. Article 29 makes three things free to every internet user: the consolidated texts of regulations, the original gazettes in PDF in which the base texts were published, and the gazettes in which their amendments were published; everything else is charged for at a price the enterprise sets with the Government's consent. Addresses follow ELI: https://www.pravno-informacioni-sistem.rs/SlGlasnikPortal/eli/rep/sgrs/{body}/{type}/{year}/{issue}/{item} where {body} is skupstina, vlada or ministarstva, {type} is zakon, uredba, odluka or pravilnik, {issue} is the gazette number and {item} is the instrument's position among that body's instruments of that type in that issue - not its page and not its article. An amending act's own ELI resolves to the consolidated text of the act it amended. The end of every consolidated text carries a register block - Основ доношења прописа, Акт којима је пропис основ доношења, Повезани пропис - listing every subordinate instrument by gazette number and page, which is the cheapest index to Serbian secondary legislation we have found.
Standing: Maintains the text in force
Cannot be cited for: **Its consolidated texts are not official and the governing Act says so.** Article 26 of the Zakon o objavljivanju zakona i drugih propisa i akata provides that the printed gazette and the electronic gazette in PDF are the official editions; the HTML edition is produced but is not named among them. Article 29 describes what the system offers free as 'незванично пречишћени текстови прописа' - unofficially consolidated texts. The pages themselves are headed 'Редакцијски пречишћен текст', an editorially consolidated text, which is a third form of words for the same thing. Cite it for what the law now says and say what it is; for the text as enacted, go to the gazette PDF the page links. **Its consolidations carry no sweep date.** The masthead lists every gazette number incorporated and nothing else, so there is a last amendment incorporated but no statement of a date up to which the text was checked. Do not record a consolidation cut-off from it. **It is unreliable to render and fails silently in two distinguishable ways.** A 73-character reply beginning 'Ne postoji akt sa URI-jem' is the publisher saying the address does not exist. A reply of roughly 1,225, 6,691 or 8,000 characters that begins with the Glasnik contact line or with the gazette navigation is the PIS home page served because the single-page application did not render the document - a failure of our extraction, never an absence of the instrument. Where /reg returns one of those, dropping /reg often renders the same instrument: the Zakon o porezu na dohodak građana at .../zakon/2001/24/1/reg returned the home page on four attempts and .../zakon/2001/24/1 returned 266,652 characters of it. The dated form .../reg/YYYY-MM-DD renders a different and shorter version of the same instrument, so quotations must not be mixed between the two addresses. **Its texts mix scripts.** The statutes are published in Cyrillic, but article 40 of the Zakon o porezu na dohodak građana carries Latin e, o and a glyphs inside Cyrillic words, and article 26 of the Zakon o objavljivanju zakona prints 'РDF' with a Cyrillic Р while article 29 prints 'PDF' with a Latin one. Both are the publisher's own encoding and quotations must reproduce them. **It interleaves furniture with the statute**: 'Мишљења, модели и литература' and 'Судска пракса' are inserted after article headings, so a quotation taken across an article boundary will contain words the legislator never wrote. **Its English service cannot be cited.** propisi.pravno-informacioni-sistem.rs advertises 'More than 200 basic and refined texts of regulations of the Republic of Serbia translated into English' under ISSN 1452-6662, but it is a subscription product and a single-page application: both / and /index returned the same 1,499-character shell, so no English text of any Serbian instrument was readable here.
We re-read it every 60 days. More about this source
«Физичко лице које у одређеној пореској години није боравило на територији Републике и које у њој не испуњава услов да се сматра пореским резидентом по основу критеријума предвиђених у ставу 2\. тачка 1) овог члана, неће се сматрати резидентом Републике за ту пореску годину. Физичко лице које није било резидент у години која претходи години доласка у Републику, неће се сматрати резидентом за период пре дана када је оно први пут ушло на територију Републике, под условом да у периоду године који претходи дану првог уласка на територију Републике не испуњава услов да се сматра резидентом по основу критеријума предвиђених у ставу 2\. тачка 1) овог члана.»Our translation - not official
A natural person who in a given tax year has not stayed on the territory of the Republic and who does not meet in it the condition to be regarded as a tax resident on the basis of the criteria provided in paragraph 2, point 1), of this article, shall not be regarded as a resident of the Republic for that tax year. A natural person who was not a resident in the year preceding the year of arrival in the Republic shall not be regarded as a resident for the period before the day on which he first entered the territory of the Republic, provided that in the part of the year preceding the day of first entry on the territory of the Republic he does not meet the condition to be regarded as a resident on the basis of the criteria provided in paragraph 2, point 1), of this article.
About this source
The legal information system of the Republic of Serbia, established by article 28 of the Zakon o objavljivanju zakona i drugih propisa i akata and run by the state publishing enterprise JP Službeni glasnik, which also prints the gazette itself. It carries the electronic Official Gazette, the archive of gazettes, the register and texts of regulations in force, case law, and a link to EU legal acts. Article 29 makes three things free to every internet user: the consolidated texts of regulations, the original gazettes in PDF in which the base texts were published, and the gazettes in which their amendments were published; everything else is charged for at a price the enterprise sets with the Government's consent. Addresses follow ELI: https://www.pravno-informacioni-sistem.rs/SlGlasnikPortal/eli/rep/sgrs/{body}/{type}/{year}/{issue}/{item} where {body} is skupstina, vlada or ministarstva, {type} is zakon, uredba, odluka or pravilnik, {issue} is the gazette number and {item} is the instrument's position among that body's instruments of that type in that issue - not its page and not its article. An amending act's own ELI resolves to the consolidated text of the act it amended. The end of every consolidated text carries a register block - Основ доношења прописа, Акт којима је пропис основ доношења, Повезани пропис - listing every subordinate instrument by gazette number and page, which is the cheapest index to Serbian secondary legislation we have found.
Standing: Maintains the text in force
Cannot be cited for: **Its consolidated texts are not official and the governing Act says so.** Article 26 of the Zakon o objavljivanju zakona i drugih propisa i akata provides that the printed gazette and the electronic gazette in PDF are the official editions; the HTML edition is produced but is not named among them. Article 29 describes what the system offers free as 'незванично пречишћени текстови прописа' - unofficially consolidated texts. The pages themselves are headed 'Редакцијски пречишћен текст', an editorially consolidated text, which is a third form of words for the same thing. Cite it for what the law now says and say what it is; for the text as enacted, go to the gazette PDF the page links. **Its consolidations carry no sweep date.** The masthead lists every gazette number incorporated and nothing else, so there is a last amendment incorporated but no statement of a date up to which the text was checked. Do not record a consolidation cut-off from it. **It is unreliable to render and fails silently in two distinguishable ways.** A 73-character reply beginning 'Ne postoji akt sa URI-jem' is the publisher saying the address does not exist. A reply of roughly 1,225, 6,691 or 8,000 characters that begins with the Glasnik contact line or with the gazette navigation is the PIS home page served because the single-page application did not render the document - a failure of our extraction, never an absence of the instrument. Where /reg returns one of those, dropping /reg often renders the same instrument: the Zakon o porezu na dohodak građana at .../zakon/2001/24/1/reg returned the home page on four attempts and .../zakon/2001/24/1 returned 266,652 characters of it. The dated form .../reg/YYYY-MM-DD renders a different and shorter version of the same instrument, so quotations must not be mixed between the two addresses. **Its texts mix scripts.** The statutes are published in Cyrillic, but article 40 of the Zakon o porezu na dohodak građana carries Latin e, o and a glyphs inside Cyrillic words, and article 26 of the Zakon o objavljivanju zakona prints 'РDF' with a Cyrillic Р while article 29 prints 'PDF' with a Latin one. Both are the publisher's own encoding and quotations must reproduce them. **It interleaves furniture with the statute**: 'Мишљења, модели и литература' and 'Судска пракса' are inserted after article headings, so a quotation taken across an article boundary will contain words the legislator never wrote. **Its English service cannot be cited.** propisi.pravno-informacioni-sistem.rs advertises 'More than 200 basic and refined texts of regulations of the Republic of Serbia translated into English' under ISSN 1452-6662, but it is a subscription product and a single-page application: both / and /index returned the same 1,499-character shell, so no English text of any Serbian instrument was readable here.
We re-read it every 60 days. More about this source
«Стопа пореза на приходе од самосталне делатности износи 10%.»Our translation - not official
The rate of tax on income from self-employment is 10%.
About this source
The legal information system of the Republic of Serbia, established by article 28 of the Zakon o objavljivanju zakona i drugih propisa i akata and run by the state publishing enterprise JP Službeni glasnik, which also prints the gazette itself. It carries the electronic Official Gazette, the archive of gazettes, the register and texts of regulations in force, case law, and a link to EU legal acts. Article 29 makes three things free to every internet user: the consolidated texts of regulations, the original gazettes in PDF in which the base texts were published, and the gazettes in which their amendments were published; everything else is charged for at a price the enterprise sets with the Government's consent. Addresses follow ELI: https://www.pravno-informacioni-sistem.rs/SlGlasnikPortal/eli/rep/sgrs/{body}/{type}/{year}/{issue}/{item} where {body} is skupstina, vlada or ministarstva, {type} is zakon, uredba, odluka or pravilnik, {issue} is the gazette number and {item} is the instrument's position among that body's instruments of that type in that issue - not its page and not its article. An amending act's own ELI resolves to the consolidated text of the act it amended. The end of every consolidated text carries a register block - Основ доношења прописа, Акт којима је пропис основ доношења, Повезани пропис - listing every subordinate instrument by gazette number and page, which is the cheapest index to Serbian secondary legislation we have found.
Standing: Maintains the text in force
Cannot be cited for: **Its consolidated texts are not official and the governing Act says so.** Article 26 of the Zakon o objavljivanju zakona i drugih propisa i akata provides that the printed gazette and the electronic gazette in PDF are the official editions; the HTML edition is produced but is not named among them. Article 29 describes what the system offers free as 'незванично пречишћени текстови прописа' - unofficially consolidated texts. The pages themselves are headed 'Редакцијски пречишћен текст', an editorially consolidated text, which is a third form of words for the same thing. Cite it for what the law now says and say what it is; for the text as enacted, go to the gazette PDF the page links. **Its consolidations carry no sweep date.** The masthead lists every gazette number incorporated and nothing else, so there is a last amendment incorporated but no statement of a date up to which the text was checked. Do not record a consolidation cut-off from it. **It is unreliable to render and fails silently in two distinguishable ways.** A 73-character reply beginning 'Ne postoji akt sa URI-jem' is the publisher saying the address does not exist. A reply of roughly 1,225, 6,691 or 8,000 characters that begins with the Glasnik contact line or with the gazette navigation is the PIS home page served because the single-page application did not render the document - a failure of our extraction, never an absence of the instrument. Where /reg returns one of those, dropping /reg often renders the same instrument: the Zakon o porezu na dohodak građana at .../zakon/2001/24/1/reg returned the home page on four attempts and .../zakon/2001/24/1 returned 266,652 characters of it. The dated form .../reg/YYYY-MM-DD renders a different and shorter version of the same instrument, so quotations must not be mixed between the two addresses. **Its texts mix scripts.** The statutes are published in Cyrillic, but article 40 of the Zakon o porezu na dohodak građana carries Latin e, o and a glyphs inside Cyrillic words, and article 26 of the Zakon o objavljivanju zakona prints 'РDF' with a Cyrillic Р while article 29 prints 'PDF' with a Latin one. Both are the publisher's own encoding and quotations must reproduce them. **It interleaves furniture with the statute**: 'Мишљења, модели и литература' and 'Судска пракса' are inserted after article headings, so a quotation taken across an article boundary will contain words the legislator never wrote. **Its English service cannot be cited.** propisi.pravno-informacioni-sistem.rs advertises 'More than 200 basic and refined texts of regulations of the Republic of Serbia translated into English' under ISSN 1452-6662, but it is a subscription product and a single-page application: both / and /index returned the same 1,499-character shell, so no English text of any Serbian instrument was readable here.
We re-read it every 60 days. More about this source
«Обвeзник пoрeзa нa прихoдe oд сaмoстaлнe дeлaтнoсти уписан у регистар код надлежног органа, односно организације има право да поднесе захтев да порез на приходе од самосталне делатности плаћа на паушално утврђен приход (у даљем тексту: паушално опорезивање). Право на паушално опорезивање не може се признатиобвезнику из става 1\. овог члана: 1) који обавља делатност из области рекламирања и истраживања тржишта; 2) који обавља делатност из области: трговине на велико и трговине на мало, хотела и ресторана, финансијског посредовања и активности у вези с некретнинама; 3) у чију делатност улажу и друга лица; 4) чији је укупан промет у години која претходи години за коју се утврђује порез, односно чији је планирани промет када почиње обављање делатности – већи од 6.000.000 динара; 5) који је евидентиран као обвезник пореза на додату вредност у складу са законом којим се уређује порез на додату вредност.»Our translation - not official
A taxpayer of tax on income from self-employment entered in the register kept by the competent authority or organisation has the right to apply to pay tax on income from self-employment on a flat-rate determined income (hereinafter: flat-rate taxation). The right to flat-rate taxation cannot be recognised to a taxpayer under paragraph 1 of this article: 1) who performs an activity in the field of advertising and market research; 2) who performs an activity in the field of: wholesale trade and retail trade, hotels and restaurants, financial intermediation and activities related to real estate; 3) in whose activity other persons also invest; 4) whose total turnover in the year preceding the year for which the tax is determined, or whose planned turnover when beginning to perform the activity, is greater than 6,000,000 dinars; 5) who is registered as a value added tax payer in accordance with the law governing value added tax.
The stored text of this article mixes Latin e, o and a glyphs into the Cyrillic - the publisher's own encoding, reproduced here unchanged.
Read it at the sourceAbout this source
The legal information system of the Republic of Serbia, established by article 28 of the Zakon o objavljivanju zakona i drugih propisa i akata and run by the state publishing enterprise JP Službeni glasnik, which also prints the gazette itself. It carries the electronic Official Gazette, the archive of gazettes, the register and texts of regulations in force, case law, and a link to EU legal acts. Article 29 makes three things free to every internet user: the consolidated texts of regulations, the original gazettes in PDF in which the base texts were published, and the gazettes in which their amendments were published; everything else is charged for at a price the enterprise sets with the Government's consent. Addresses follow ELI: https://www.pravno-informacioni-sistem.rs/SlGlasnikPortal/eli/rep/sgrs/{body}/{type}/{year}/{issue}/{item} where {body} is skupstina, vlada or ministarstva, {type} is zakon, uredba, odluka or pravilnik, {issue} is the gazette number and {item} is the instrument's position among that body's instruments of that type in that issue - not its page and not its article. An amending act's own ELI resolves to the consolidated text of the act it amended. The end of every consolidated text carries a register block - Основ доношења прописа, Акт којима је пропис основ доношења, Повезани пропис - listing every subordinate instrument by gazette number and page, which is the cheapest index to Serbian secondary legislation we have found.
Standing: Maintains the text in force
Cannot be cited for: **Its consolidated texts are not official and the governing Act says so.** Article 26 of the Zakon o objavljivanju zakona i drugih propisa i akata provides that the printed gazette and the electronic gazette in PDF are the official editions; the HTML edition is produced but is not named among them. Article 29 describes what the system offers free as 'незванично пречишћени текстови прописа' - unofficially consolidated texts. The pages themselves are headed 'Редакцијски пречишћен текст', an editorially consolidated text, which is a third form of words for the same thing. Cite it for what the law now says and say what it is; for the text as enacted, go to the gazette PDF the page links. **Its consolidations carry no sweep date.** The masthead lists every gazette number incorporated and nothing else, so there is a last amendment incorporated but no statement of a date up to which the text was checked. Do not record a consolidation cut-off from it. **It is unreliable to render and fails silently in two distinguishable ways.** A 73-character reply beginning 'Ne postoji akt sa URI-jem' is the publisher saying the address does not exist. A reply of roughly 1,225, 6,691 or 8,000 characters that begins with the Glasnik contact line or with the gazette navigation is the PIS home page served because the single-page application did not render the document - a failure of our extraction, never an absence of the instrument. Where /reg returns one of those, dropping /reg often renders the same instrument: the Zakon o porezu na dohodak građana at .../zakon/2001/24/1/reg returned the home page on four attempts and .../zakon/2001/24/1 returned 266,652 characters of it. The dated form .../reg/YYYY-MM-DD renders a different and shorter version of the same instrument, so quotations must not be mixed between the two addresses. **Its texts mix scripts.** The statutes are published in Cyrillic, but article 40 of the Zakon o porezu na dohodak građana carries Latin e, o and a glyphs inside Cyrillic words, and article 26 of the Zakon o objavljivanju zakona prints 'РDF' with a Cyrillic Р while article 29 prints 'PDF' with a Latin one. Both are the publisher's own encoding and quotations must reproduce them. **It interleaves furniture with the statute**: 'Мишљења, модели и литература' and 'Судска пракса' are inserted after article headings, so a quotation taken across an article boundary will contain words the legislator never wrote. **Its English service cannot be cited.** propisi.pravno-informacioni-sistem.rs advertises 'More than 200 basic and refined texts of regulations of the Republic of Serbia translated into English' under ISSN 1452-6662, but it is a subscription product and a single-page application: both / and /index returned the same 1,499-character shell, so no English text of any Serbian instrument was readable here.
We re-read it every 60 days. More about this source
«накнада исплаћена предузетнику или предузетнику паушалцу који обавља активности уз накнаду за истог налогодавца или за лице које се у смислу закона којим се уређује порез на добит правних лица сматра повезаним лицем с налогодавцем (у даљем тексту: повезано лице с налогодавцем), и који додатно испуњава најмање пет од наведених девет критеријума, или је према околностима случаја приликом отпочињања пословне сарадње могло да се закључи да ће испунити најмање пет од девет наведених критеријума који су накнадно и испуњени:»Our translation - not official
a fee paid to an entrepreneur or to a flat-rate entrepreneur who performs activities for a fee for the same principal, or for a person who under the law governing corporate income tax is regarded as a person related to the principal (hereinafter: a person related to the principal), and who additionally meets at least five of the nine criteria listed, or where in the circumstances of the case it could be concluded at the start of the business co-operation that he would meet at least five of the nine criteria listed and they were subsequently met:
About this source
The legal information system of the Republic of Serbia, established by article 28 of the Zakon o objavljivanju zakona i drugih propisa i akata and run by the state publishing enterprise JP Službeni glasnik, which also prints the gazette itself. It carries the electronic Official Gazette, the archive of gazettes, the register and texts of regulations in force, case law, and a link to EU legal acts. Article 29 makes three things free to every internet user: the consolidated texts of regulations, the original gazettes in PDF in which the base texts were published, and the gazettes in which their amendments were published; everything else is charged for at a price the enterprise sets with the Government's consent. Addresses follow ELI: https://www.pravno-informacioni-sistem.rs/SlGlasnikPortal/eli/rep/sgrs/{body}/{type}/{year}/{issue}/{item} where {body} is skupstina, vlada or ministarstva, {type} is zakon, uredba, odluka or pravilnik, {issue} is the gazette number and {item} is the instrument's position among that body's instruments of that type in that issue - not its page and not its article. An amending act's own ELI resolves to the consolidated text of the act it amended. The end of every consolidated text carries a register block - Основ доношења прописа, Акт којима је пропис основ доношења, Повезани пропис - listing every subordinate instrument by gazette number and page, which is the cheapest index to Serbian secondary legislation we have found.
Standing: Maintains the text in force
Cannot be cited for: **Its consolidated texts are not official and the governing Act says so.** Article 26 of the Zakon o objavljivanju zakona i drugih propisa i akata provides that the printed gazette and the electronic gazette in PDF are the official editions; the HTML edition is produced but is not named among them. Article 29 describes what the system offers free as 'незванично пречишћени текстови прописа' - unofficially consolidated texts. The pages themselves are headed 'Редакцијски пречишћен текст', an editorially consolidated text, which is a third form of words for the same thing. Cite it for what the law now says and say what it is; for the text as enacted, go to the gazette PDF the page links. **Its consolidations carry no sweep date.** The masthead lists every gazette number incorporated and nothing else, so there is a last amendment incorporated but no statement of a date up to which the text was checked. Do not record a consolidation cut-off from it. **It is unreliable to render and fails silently in two distinguishable ways.** A 73-character reply beginning 'Ne postoji akt sa URI-jem' is the publisher saying the address does not exist. A reply of roughly 1,225, 6,691 or 8,000 characters that begins with the Glasnik contact line or with the gazette navigation is the PIS home page served because the single-page application did not render the document - a failure of our extraction, never an absence of the instrument. Where /reg returns one of those, dropping /reg often renders the same instrument: the Zakon o porezu na dohodak građana at .../zakon/2001/24/1/reg returned the home page on four attempts and .../zakon/2001/24/1 returned 266,652 characters of it. The dated form .../reg/YYYY-MM-DD renders a different and shorter version of the same instrument, so quotations must not be mixed between the two addresses. **Its texts mix scripts.** The statutes are published in Cyrillic, but article 40 of the Zakon o porezu na dohodak građana carries Latin e, o and a glyphs inside Cyrillic words, and article 26 of the Zakon o objavljivanju zakona prints 'РDF' with a Cyrillic Р while article 29 prints 'PDF' with a Latin one. Both are the publisher's own encoding and quotations must reproduce them. **It interleaves furniture with the statute**: 'Мишљења, модели и литература' and 'Судска пракса' are inserted after article headings, so a quotation taken across an article boundary will contain words the legislator never wrote. **Its English service cannot be cited.** propisi.pravno-informacioni-sistem.rs advertises 'More than 200 basic and refined texts of regulations of the Republic of Serbia translated into English' under ISSN 1452-6662, but it is a subscription product and a single-page application: both / and /index returned the same 1,499-character shell, so no English text of any Serbian instrument was readable here.
We re-read it every 60 days. More about this source
«Стопа пореза на остале приходе износи 20%. Изузетно од става 1\. овог члана, стопа пореза на приходе: 1) од осигурања лица из члана 84. овог закона износи 15%;»Our translation - not official
The rate of tax on other income is 20%. By way of exception to paragraph 1 of this article, the rate of tax on income: 1) from insurance of persons under article 84 of this Act is 15%;
About this source
The legal information system of the Republic of Serbia, established by article 28 of the Zakon o objavljivanju zakona i drugih propisa i akata and run by the state publishing enterprise JP Službeni glasnik, which also prints the gazette itself. It carries the electronic Official Gazette, the archive of gazettes, the register and texts of regulations in force, case law, and a link to EU legal acts. Article 29 makes three things free to every internet user: the consolidated texts of regulations, the original gazettes in PDF in which the base texts were published, and the gazettes in which their amendments were published; everything else is charged for at a price the enterprise sets with the Government's consent. Addresses follow ELI: https://www.pravno-informacioni-sistem.rs/SlGlasnikPortal/eli/rep/sgrs/{body}/{type}/{year}/{issue}/{item} where {body} is skupstina, vlada or ministarstva, {type} is zakon, uredba, odluka or pravilnik, {issue} is the gazette number and {item} is the instrument's position among that body's instruments of that type in that issue - not its page and not its article. An amending act's own ELI resolves to the consolidated text of the act it amended. The end of every consolidated text carries a register block - Основ доношења прописа, Акт којима је пропис основ доношења, Повезани пропис - listing every subordinate instrument by gazette number and page, which is the cheapest index to Serbian secondary legislation we have found.
Standing: Maintains the text in force
Cannot be cited for: **Its consolidated texts are not official and the governing Act says so.** Article 26 of the Zakon o objavljivanju zakona i drugih propisa i akata provides that the printed gazette and the electronic gazette in PDF are the official editions; the HTML edition is produced but is not named among them. Article 29 describes what the system offers free as 'незванично пречишћени текстови прописа' - unofficially consolidated texts. The pages themselves are headed 'Редакцијски пречишћен текст', an editorially consolidated text, which is a third form of words for the same thing. Cite it for what the law now says and say what it is; for the text as enacted, go to the gazette PDF the page links. **Its consolidations carry no sweep date.** The masthead lists every gazette number incorporated and nothing else, so there is a last amendment incorporated but no statement of a date up to which the text was checked. Do not record a consolidation cut-off from it. **It is unreliable to render and fails silently in two distinguishable ways.** A 73-character reply beginning 'Ne postoji akt sa URI-jem' is the publisher saying the address does not exist. A reply of roughly 1,225, 6,691 or 8,000 characters that begins with the Glasnik contact line or with the gazette navigation is the PIS home page served because the single-page application did not render the document - a failure of our extraction, never an absence of the instrument. Where /reg returns one of those, dropping /reg often renders the same instrument: the Zakon o porezu na dohodak građana at .../zakon/2001/24/1/reg returned the home page on four attempts and .../zakon/2001/24/1 returned 266,652 characters of it. The dated form .../reg/YYYY-MM-DD renders a different and shorter version of the same instrument, so quotations must not be mixed between the two addresses. **Its texts mix scripts.** The statutes are published in Cyrillic, but article 40 of the Zakon o porezu na dohodak građana carries Latin e, o and a glyphs inside Cyrillic words, and article 26 of the Zakon o objavljivanju zakona prints 'РDF' with a Cyrillic Р while article 29 prints 'PDF' with a Latin one. Both are the publisher's own encoding and quotations must reproduce them. **It interleaves furniture with the statute**: 'Мишљења, модели и литература' and 'Судска пракса' are inserted after article headings, so a quotation taken across an article boundary will contain words the legislator never wrote. **Its English service cannot be cited.** propisi.pravno-informacioni-sistem.rs advertises 'More than 200 basic and refined texts of regulations of the Republic of Serbia translated into English' under ISSN 1452-6662, but it is a subscription product and a single-page application: both / and /index returned the same 1,499-character shell, so no English text of any Serbian instrument was readable here.
We re-read it every 60 days. More about this source
Practical notes
The twelve-month window in the day-count test is not the calendar year: it is any twelve months beginning or ending in the tax year, so a stay spanning a New Year can trigger residence for both years.
The rule that part of a day counts as a whole day applies to the day-count test only. It has no bearing on the domicile or centre-of-interests limb.
The consolidated text carries an amending Act published in Sl. glasnik RS 80/2026 which applies from 1 January 2027. This record states the law as the consolidated text sets it out and does not attempt to say what will change.
This record rests on the Zakon o porezu na dohodak građana. We did not read the Zakon o poreskom postupku i poreskoj administraciji, the Zakon o doprinosima za obavezno socijalno osiguranje, or any double taxation treaty, so nothing here says how a tie between two residences would be broken.
- consolidatesЗакон о порезу на доходак грађана, редакцијски пречишћен текст („Службени гласник РС”, бр. 24/2001 … 80/2026)
Правно-информациони систем Републике Србије (ЈП „Службени гласник”)
About this source
The legal information system of the Republic of Serbia, established by article 28 of the Zakon o objavljivanju zakona i drugih propisa i akata and run by the state publishing enterprise JP Službeni glasnik, which also prints the gazette itself. It carries the electronic Official Gazette, the archive of gazettes, the register and texts of regulations in force, case law, and a link to EU legal acts. Article 29 makes three things free to every internet user: the consolidated texts of regulations, the original gazettes in PDF in which the base texts were published, and the gazettes in which their amendments were published; everything else is charged for at a price the enterprise sets with the Government's consent. Addresses follow ELI: https://www.pravno-informacioni-sistem.rs/SlGlasnikPortal/eli/rep/sgrs/{body}/{type}/{year}/{issue}/{item} where {body} is skupstina, vlada or ministarstva, {type} is zakon, uredba, odluka or pravilnik, {issue} is the gazette number and {item} is the instrument's position among that body's instruments of that type in that issue - not its page and not its article. An amending act's own ELI resolves to the consolidated text of the act it amended. The end of every consolidated text carries a register block - Основ доношења прописа, Акт којима је пропис основ доношења, Повезани пропис - listing every subordinate instrument by gazette number and page, which is the cheapest index to Serbian secondary legislation we have found.
Standing: Maintains the text in force
Cannot be cited for: **Its consolidated texts are not official and the governing Act says so.** Article 26 of the Zakon o objavljivanju zakona i drugih propisa i akata provides that the printed gazette and the electronic gazette in PDF are the official editions; the HTML edition is produced but is not named among them. Article 29 describes what the system offers free as 'незванично пречишћени текстови прописа' - unofficially consolidated texts. The pages themselves are headed 'Редакцијски пречишћен текст', an editorially consolidated text, which is a third form of words for the same thing. Cite it for what the law now says and say what it is; for the text as enacted, go to the gazette PDF the page links. **Its consolidations carry no sweep date.** The masthead lists every gazette number incorporated and nothing else, so there is a last amendment incorporated but no statement of a date up to which the text was checked. Do not record a consolidation cut-off from it. **It is unreliable to render and fails silently in two distinguishable ways.** A 73-character reply beginning 'Ne postoji akt sa URI-jem' is the publisher saying the address does not exist. A reply of roughly 1,225, 6,691 or 8,000 characters that begins with the Glasnik contact line or with the gazette navigation is the PIS home page served because the single-page application did not render the document - a failure of our extraction, never an absence of the instrument. Where /reg returns one of those, dropping /reg often renders the same instrument: the Zakon o porezu na dohodak građana at .../zakon/2001/24/1/reg returned the home page on four attempts and .../zakon/2001/24/1 returned 266,652 characters of it. The dated form .../reg/YYYY-MM-DD renders a different and shorter version of the same instrument, so quotations must not be mixed between the two addresses. **Its texts mix scripts.** The statutes are published in Cyrillic, but article 40 of the Zakon o porezu na dohodak građana carries Latin e, o and a glyphs inside Cyrillic words, and article 26 of the Zakon o objavljivanju zakona prints 'РDF' with a Cyrillic Р while article 29 prints 'PDF' with a Latin one. Both are the publisher's own encoding and quotations must reproduce them. **It interleaves furniture with the statute**: 'Мишљења, модели и литература' and 'Судска пракса' are inserted after article headings, so a quotation taken across an article boundary will contain words the legislator never wrote. **Its English service cannot be cited.** propisi.pravno-informacioni-sistem.rs advertises 'More than 200 basic and refined texts of regulations of the Republic of Serbia translated into English' under ISSN 1452-6662, but it is a subscription product and a single-page application: both / and /index returned the same 1,499-character shell, so no English text of any Serbian instrument was readable here.
We re-read it every 60 days. More about this source