Serbian preduzetnici (entrepreneurs) can opt for paušalno oporezivanje (flat-rate tax) if their annual income does not exceed RSD 6,000,000. Under the flat-rate system, a fixed quarterly tax is assessed by Poreska Uprava based on the business activity category — often very low. This is the most common and cost-efficient structure for Serbian freelancers. Above the threshold, actual profit-based income tax applies.

Yes. Rippling Global Contractor supports RSD and EUR payments to Serbian contractors. EUR is commonly used for international contracts. RSD via SWIFT; EUR via SEPA or SWIFT. Serbia is not yet in the EU but EUR is widely accepted for international commercial contracts.

Ugovor o delu is Serbia's primary contract form for engaging independent contractors for a specific work result. It is distinct from an employment contract (ugovor o radu). However, if a ugovor o delu arrangement displays employment characteristics (exclusivity, direction-and-control, regular pay), Poreska Uprava can reclassify it as employment. The engaging company must withhold income tax and contributions on ugovor o delu payments even for genuine contractors — withholding rates differ from employment.

For ongoing, integrated roles, EOR is safer. Serbia's Poreska Uprava has increased scrutiny of single-client contractor arrangements in the tech sector. Belgrade's growing international employer presence has drawn attention to contractor misclassification patterns.