{"id":1177,"date":"2025-04-09T12:33:50","date_gmt":"2025-04-09T12:33:50","guid":{"rendered":"https:\/\/milosavljevic-dabetic.rs\/?p=1177"},"modified":"2025-04-17T08:15:52","modified_gmt":"2025-04-17T08:15:52","slug":"annual-personal-income-tax-return-deadlines-for-2024","status":"publish","type":"post","link":"https:\/\/milosavljevic-dabetic.rs\/sr\/annual-personal-income-tax-return-deadlines-for-2024\/","title":{"rendered":"Rokovi za podno\u0161enje poreske prijave za godi\u0161nji porez na dohodak gra\u0111ana za 2024. godinu"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1177\" class=\"elementor elementor-1177\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-49ba9d25 e-flex e-con-boxed e-con e-parent\" data-id=\"49ba9d25\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e2bfc96 elementor-widget elementor-widget-text-editor\" data-id=\"6e2bfc96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-1188 size-full\" src=\"https:\/\/milosavljevic-dabetic.rs\/wp-content\/uploads\/2025\/04\/Annual-Personal-Income-Tax-2024.jpg\" alt=\"Annual Personal Income Tax Return Deadlines for 2024\" width=\"1920\" height=\"1080\" srcset=\"https:\/\/milosavljevic-dabetic.rs\/wp-content\/uploads\/2025\/04\/Annual-Personal-Income-Tax-2024.jpg 1920w, https:\/\/milosavljevic-dabetic.rs\/wp-content\/uploads\/2025\/04\/Annual-Personal-Income-Tax-2024-300x169.jpg 300w, https:\/\/milosavljevic-dabetic.rs\/wp-content\/uploads\/2025\/04\/Annual-Personal-Income-Tax-2024-1024x576.jpg 1024w, https:\/\/milosavljevic-dabetic.rs\/wp-content\/uploads\/2025\/04\/Annual-Personal-Income-Tax-2024-768x432.jpg 768w, https:\/\/milosavljevic-dabetic.rs\/wp-content\/uploads\/2025\/04\/Annual-Personal-Income-Tax-2024-1536x864.jpg 1536w, https:\/\/milosavljevic-dabetic.rs\/wp-content\/uploads\/2025\/04\/Annual-Personal-Income-Tax-2024-18x10.jpg 18w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/p>\n<p class=\"translation-block\">Krajnji rok za podno\u0161enje poreske prijave za godi\u0161nji porez na dohodak gra\u0111ana za 2024. godinu je 15. maj 2025. godine, do kada je tako\u0111e potrebno izvr\u0161iti uplatu iznosa poreza utvr\u0111enog u podnetoj prijavi.<\/p>\n<p class=\"translation-block\">Stru\u010dni tim kancelarije Milosavljevi\u0107 &amp; Dabeti\u0107 pripremio je detaljan vodi\u010d kroz sve detalje vezane za godi\u0161nji porez na dohodak gra\u0111ana.<\/p>\n\n<h3><b>Ko je u obavezi da podnese poresku prijavu?<\/b><\/h3>\n<p class=\"translation-block\">Sva fizi\u010dka lica \u010diji ukupan neto dohodak u 2024. godini prelazi 4.874.508 dinara (neoporezivi iznos) imaju obavezu podno\u0161enja poreske prijave za godi\u0161nji porez na dohodak gra\u0111ana.<\/p>\n<p class=\"translation-block\">Poreski rezidenti Republike Srbije su du\u017eni da prijave svoj celokupan svetski dohodak, dok nerezidenti Republike prijavljuju samo dohodak ostvaren na teritoriji Srbije.<\/p>\n<p class=\"translation-block\">Za poreske obveznike koji poslednjeg dana kalendarske 2024. godine imaju manje od navr\u0161enih 40 godina \u017eivota, u cilju oporezivanja godi\u0161njim porezom na dohodak gra\u0111ana, ukupan neto dohodak im se dodatno umanjuje za 4.874.508 dinara.<\/p>\n<h3><b>Izvori dohotka koji su predmet oporezivanja<\/b><\/h3>\n<p>Dohodak ostvaren od slede\u0107ih izvora ulazi u ukupan zbir dohotka ostvarenog u kalendarskoj godini i to:<\/p>\n<ul>\n<li aria-level=\"1\">zarade<\/li>\n<li aria-level=\"1\">prihodi od samostalne delatnosti<\/li>\n<li aria-level=\"1\">prihodi od autorskih i srodnih prava i prava industrijske svojine<\/li>\n<li aria-level=\"1\" class=\"translation-block\">drugi prihodi iz \u010dlana 85 Zakona o porezu na dohodak gra\u0111ana i dr.<\/li>\n<\/ul>\n<h3><b>Na koji na\u010din se utvr\u0111uje oporezivi dohodak?<\/b><\/h3>\n<p class=\"translation-block\">Oporezivi dohodak se utvr\u0111uje kao razlika izme\u0111u ukupnog neto dohotka ostvarenog u kalendarskoj godini i neoporezivog iznosa. Ovako dobijeni iznos se dodatno umanjuje za propisane li\u010dne odbitke:<\/p>\n<ul>\n<li aria-level=\"1\" class=\"translation-block\">649.934,4 dinara za poreskog obveznika<\/li>\n<li aria-level=\"1\" class=\"translation-block\">234.725.4 dinara za svakog izdr\u017eavanog \u010dlana porodice<\/li>\n<\/ul>\n<p class=\"translation-block\">Ukupan iznos li\u010dnih odbitaka ne mo\u017ee biti ve\u0107i od 50% dohotka za oporezivanje.<\/p>\n<h3><b>Stope poreza<\/b><\/h3>\n<p>Poreska stopa se primenjuje progresivno, u zavisnosti od visine utvr\u0111enog oporezivog dohotka:<\/p>\n<ul>\n<li aria-level=\"1\" class=\"translation-block\">na dohodak do iznosa od 9.749.016 dinara \u2013 poreska stopa od 10%<\/li>\n<li aria-level=\"1\" class=\"translation-block\">na dohodak preko iznosa od 9.749.016 dinara \u2013 poreska stopa 10% na iznos do 9.749.016 dinara, a poreska stopa od 15% na iznos preko 9.749.016 dinara.<\/li>\n<\/ul>\n<h3><b>Poreski kredit za ulaganje u alternativne investicione fondove<\/b><\/h3>\n<p class=\"translation-block\">Poreski obveznici koji izvr\u0161e ulaganje u alternativni investicioni fond imaju pravo na poreski kredit do 50% ulo\u017eenog iznosa u kalendarskoj godini. Poreski kredit ne mo\u017ee biti ve\u0107i od 50% utvr\u0111ene poreske obaveze po osnovu godi\u0161njeg poreza na dohodak gra\u0111ana.<\/p>\n<p>Ovo pravo ostvaruje se pod uslovom da poreski obveznik, u kalendarskoj godini u kojoj je izvr\u0161io ulaganje u alternativni investicioni fond, kao i naredne tri kalendarske godine, ne otu\u0111i investicione jedinice.<\/p>\n<h3><b>Na\u010din podno\u0161enja poreske prijave<\/b><\/h3>\n<p class=\"translation-block\">Krajnji rok da Poreska uprava automatski popuni poresku prijavu za obveznika  na osnovu raspolo\u017eivih podataka i postavi je u elektronskom obliku na portal elektronskih servisa bio je 1. april 2025. godine je, \u010dime se poreskom obvezniku omogu\u0107ava da izvr\u0161i uvid i proveri ta\u010dnost i ispravnost unetih podataka.<\/p>\n<p class=\"translation-block\">Nakon ovoga, obveznik je u mogu\u0107nosti da do propisanog roka izmeni ili dopuni (i kona\u010dno podnese) prijavu u delu u kojem nisu iskazani ta\u010dni podaci ili gde Poreska uprava nema relevantne informacije (npr. podaci o izdr\u017eavanim \u010dlanovima porodice i iznos li\u010dnih odbitaka za izdr\u017eavane \u010dlanove).<\/p>\n<p class=\"translation-block\">Poreska prijava za godi\u0161nji porez na dohodak gra\u0111ana podnosi se isklju\u010divo elektronskim putem portala elektronskih servisa Poreske uprave na propisanom obrascu PP GPDG.<\/p>\n<h3><b>Razumevanje poreskih propisa Srbije<\/b><\/h3>\n<p>Razumevanje poreza na dohodak gra\u0111ana u Srbiji prevazilazi puko usagla\u0161avanje \u2013 to je tako\u0111e prilika da unapredite svoje finansijsko planiranje.\u00a0<\/p>\n<p>Ako ste upoznati sa poreskim stopama, olak\u0161icama i pogodnostima - posebno onima za mla\u0111e pojedince - mo\u017eete da donesete bolje odluke. Ovaj vodi\u010d slu\u017ei kao va\u0161a mapa za efikasno razumevanje upravljanja va\u0161im porezima u Srbiji.<\/p>\n<h5><a href=\"https:\/\/milosavljevic-dabetic.rs\/sr\/contact\/\">Kontaktirajte nas za savete o va\u0161im poreskim pitanjima.<\/a><\/h5>\n<h6><i>Informacije sadr\u017eane u ovom tekstu nisu pravni savet na bilo koju konkretnu temu, ve\u0107 su pru\u017eene zarad op\u0161te informisanosti \u010ditaoca.<\/i><\/h6>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>The deadline for the submission of annual personal income tax returns for 2024 is May 15, 2025, which is also [&hellip;]<\/p>","protected":false},"author":1,"featured_media":1203,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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