Flat-rate tax calculator 2026
Monthly tax and contributions for flat-rate sole proprietors
Choose your activityHow the flat-rate amount is determined
The Tax Administration sets a fixed monthly liability by decision, based on your activity code, the municipality of your registered address and several coefficients. It does not depend on how much you actually invoice — which is what makes the regime predictable.
For activity code 6201 (computer programming) the base is calculated using the national average salary, so the amount is the same across Serbia: roughly 86,888 RSD per month, or about 48,271 RSD for newly registered businesses in their first two years. For other activities the amount varies by municipality — the figures shown here are estimates for Novi Sad.
The reduction for new businesses
A business being registered for the first time pays a significantly lower amount in its first two years. If you have had a registered business within the previous 18 months, that reduction does not apply — which is why the calculator asks.
Frequently asked questions
Is the calculated amount exact?
For IT activity (code 6201) it is very close, because the base is calculated from the national average rather than by municipality. For other activities it is an estimate for Novi Sad. The binding amount is always the one set by the decision of the Tax Administration.
Does the flat-rate amount change if I earn more?
No. That is the point of the regime — the monthly amount is fixed regardless of income, up to the RSD 6 million annual limit. Above that limit you must move to full bookkeeping.
Do I pay the flat-rate amount in months with no income?
Yes. The liability is monthly and is due regardless of whether you invoiced anything that month.
Which activities cannot use the flat-rate regime?
Wholesale and retail trade, hospitality, marketing and advertising agencies, real estate and financial intermediation, and accounting and audit services. The full picture is on our flat-rate tax page.
Want the exact figure for your case?
Tell us your activity and where you plan to register, and we will give you the precise amount — and handle the registration for you.
Book a consultation +381 21 422-690See also: gross-to-net salary calculator, freelancer tax calculator and annual income tax calculator.
Note: this calculator is informational. The exact flat-rate liability is set by a decision of the Tax Administration.