Freelancers keep the cap on tax base growth
The “no more than +10% a year” limit has been extended to 2026 and 2027 — it covers over 170,000 flat-rate (paušal) entrepreneurs. The cap does NOT apply if you change your activity code or municipality of registration, moving within the same city aside.
Regulation on flat-rate taxation, Official Gazette of RS No. 115/2025