{"id":1464,"date":"2026-03-17T08:50:31","date_gmt":"2026-03-17T08:50:31","guid":{"rendered":"https:\/\/milosavljevic-dabetic.rs\/?p=1464"},"modified":"2026-03-17T09:01:12","modified_gmt":"2026-03-17T09:01:12","slug":"annual-personal-income-tax-return-deadlines-for-2025","status":"publish","type":"post","link":"https:\/\/milosavljevic-dabetic.rs\/sr\/annual-personal-income-tax-return-deadlines-for-2025\/","title":{"rendered":"Rokovi za podno\u0161enje poreske prijave za godi\u0161nji porez na dohodak gra\u0111ana za 2025. godinu"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1464\" class=\"elementor elementor-1464\" 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<p class=\"translation-block\">Krajnji rok za podno\u0161enje poreske prijave za godi\u0161nji porez na dohodak gra\u0111ana za 2025. godinu je 15. maj 2026. godine, do kada je tako\u0111e potrebno izvr\u0161iti uplatu iznosa poreza utvr\u0111enog u podnetoj prijavi.<\/p><p><a href=\"https:\/\/milosavljevic-dabetic.rs\/sr\/our-team\/\">Stru\u010dni tim Milosavljevi\u0107 &amp; Dabeti\u0107<\/a>\u00a0pripremio je detaljan vodi\u010d kroz sve detalje vezane za godi\u0161nji porez na dohodak gra\u0111ana.<\/p><p><strong>Ko je u obavezi da podnese poresku prijavu?<\/strong><\/p><p class=\"translation-block\">Sva fizi\u010dka lica \u010diji ukupan neto dohodak u 2025. godini prelazi 5.439.096 dinara (neoporezivi iznos) imaju obavezu podno\u0161enja poreske prijave za godi\u0161nji porez na dohodak gra\u0111ana.<\/p><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><p class=\"translation-block\">Za poreske obveznike koji poslednjeg dana kalendarske 2025. 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 5.439.096 dinara.<\/p><p><strong>Izvori dohotka koji su predmet oporezivanja<\/strong><\/p><p>Dohodak ostvaren od slede\u0107ih izvora ulazi u ukupan zbir dohotka ostvarenog u kalendarskoj godini i to:<\/p><ul><li>zarade<\/li><li>prihodi od samostalne delatnosti<\/li><li>prihodi od autorskih i srodnih prava i prava industrijske svojine<\/li><li class=\"translation-block\">drugi prihodi iz \u010dlana 85 Zakona o porezu na dohodak gra\u0111ana i dr.<\/li><\/ul><p><strong>Na koji na\u010din se utvr\u0111uje oporezivi dohodak?<\/strong><\/p><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><ul><li><strong>725.213 RSD<\/strong>\u00a0725.213 dinara za poreskog obveznika<\/li><li><strong>271.955 RSD<\/strong>\u00a0za svakog izdr\u017eavanog \u010dlana porodice<\/li><\/ul><p class=\"translation-block\">Ukupan iznos li\u010dnih odbitaka ne mo\u017ee biti ve\u0107i od 50% dohotka za oporezivanje.<\/p><p><strong>Stope poreza<\/strong><\/p><p>Poreska stopa se primenjuje progresivno, u zavisnosti od visine utvr\u0111enog oporezivog dohotka:<\/p><ul><li class=\"translation-block\">na dohodak do iznosa od 10.878.192 dinara \u2013 poreska stopa od 10%<\/li><li class=\"translation-block\">na dohodak preko iznosa od 10.878.192 dinara \u2013 poreska stopa 10% na iznos do 10.878.192 dinara, a poreska stopa od 15% na iznos preko 10.878.192 dinara.<\/li><\/ul><p><strong>Poreski kredit za ulaganje u alternativne investicione fondove<\/strong><\/p><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><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><p><strong>Na\u010din podno\u0161enja poreske prijave<\/strong><\/p><p class=\"translation-block\">Poreska uprava automatski popunjava poresku prijavu za obveznika na osnovu raspolo\u017eivih podataka i postavlja je u elektronskom obliku na portalu elektronskih servisa najkasnije do 1. aprila 2026. godine, \u010dime se poreskom obvezniku omogu\u0107ava da izvr\u0161i uvid i proveri ta\u010dnost i ispravnost unetih podataka.<\/p><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><p class=\"translation-block\">Poreska prijava za godi\u0161nji porez na dohodak gra\u0111ana podnosi se isklju\u010divo elektronskim putem preko portala elektronskih servisa Poreske uprave na propisanom obrascu PP GPDG.<\/p><p><strong>Razumevanje poreskih propisa Srbije<\/strong><\/p><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><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><p><!-- \/wp:paragraph --><\/p>\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 2025 is\u00a0May 15, 2026, which is also the [&hellip;]<\/p>","protected":false},"author":3,"featured_media":1471,"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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[10],"tags":[14,13,9],"class_list":["post-1464","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-insights","tag-conferences","tag-events","tag-personal-income-tax"],"_links":{"self":[{"href":"https:\/\/milosavljevic-dabetic.rs\/sr\/wp-json\/wp\/v2\/posts\/1464","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/milosavljevic-dabetic.rs\/sr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/milosavljevic-dabetic.rs\/sr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/milosavljevic-dabetic.rs\/sr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/milosavljevic-dabetic.rs\/sr\/wp-json\/wp\/v2\/comments?post=1464"}],"version-history":[{"count":6,"href":"https:\/\/milosavljevic-dabetic.rs\/sr\/wp-json\/wp\/v2\/posts\/1464\/revisions"}],"predecessor-version":[{"id":1470,"href":"https:\/\/milosavljevic-dabetic.rs\/sr\/wp-json\/wp\/v2\/posts\/1464\/revisions\/1470"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/milosavljevic-dabetic.rs\/sr\/wp-json\/wp\/v2\/media\/1471"}],"wp:attachment":[{"href":"https:\/\/milosavljevic-dabetic.rs\/sr\/wp-json\/wp\/v2\/media?parent=1464"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/milosavljevic-dabetic.rs\/sr\/wp-json\/wp\/v2\/categories?post=1464"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/milosavljevic-dabetic.rs\/sr\/wp-json\/wp\/v2\/tags?post=1464"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}