{"id":1149,"date":"2025-02-24T16:26:46","date_gmt":"2025-02-24T16:26:46","guid":{"rendered":"https:\/\/bizkompas.rs\/?p=1149"},"modified":"2026-07-08T09:02:15","modified_gmt":"2026-07-08T09:02:15","slug":"godisnji-porez-na-dohodak-gradjana","status":"publish","type":"post","link":"https:\/\/bizkompas.rs\/en\/godisnji-porez-na-dohodak-gradjana\/","title":{"rendered":"Annual Personal Income Tax"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1149\" class=\"elementor elementor-1149\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2a5ff3b0 e-flex e-con-boxed e-con e-parent\" data-id=\"2a5ff3b0\" data-element_type=\"container\" data-e-type=\"container\" 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href=\"https:\/\/bizkompas.rs\/en\/usluge\/poslovno-savetovanje\/\" class=\"elementor-sub-item menu-link\" tabindex=\"-1\">Poslovno savetovanje<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2981\"><a href=\"https:\/\/bizkompas.rs\/en\/poslovna-podrska-za-advokatske-kancelarije\/\" class=\"elementor-sub-item menu-link\" tabindex=\"-1\">Poslovna podr\u0161ka za advokatske kancelarije<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1372\"><a href=\"https:\/\/bizkompas.rs\/en\/blog\/\" class=\"elementor-item menu-link\" tabindex=\"-1\">Blog<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-931\"><a href=\"https:\/\/bizkompas.rs\/en\/kontakt\/\" class=\"elementor-item menu-link\" tabindex=\"-1\">Kontakt<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\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<div class=\"elementor-element elementor-element-6178e0b e-flex e-con-boxed e-con e-parent\" data-id=\"6178e0b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5ce3a39 elementor-widget elementor-widget-text-editor\" data-id=\"5ce3a39\" 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>\u00a0<\/p>\n<p>GODI\u0160NJI POREZ NA DOHODAK GRA\u0110ANA<\/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<div class=\"elementor-element elementor-element-52adbc8 e-flex e-con-boxed e-con e-parent\" data-id=\"52adbc8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-f6e9597 e-con-full e-flex e-con e-child\" data-id=\"f6e9597\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ea6db0 elementor-widget elementor-widget-image\" data-id=\"8ea6db0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/bizkompas.rs\/wp-content\/uploads\/2025\/02\/typewriter-5519035_1920-1024x683.jpg\" class=\"attachment-large size-large wp-image-1150\" alt=\"\" srcset=\"https:\/\/bizkompas.rs\/wp-content\/uploads\/2025\/02\/typewriter-5519035_1920-1024x683.jpg 1024w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2025\/02\/typewriter-5519035_1920-300x200.jpg 300w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2025\/02\/typewriter-5519035_1920-768x512.jpg 768w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2025\/02\/typewriter-5519035_1920-1536x1024.jpg 1536w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2025\/02\/typewriter-5519035_1920.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\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<div class=\"elementor-element elementor-element-6126817 e-flex e-con-boxed e-con e-parent\" data-id=\"6126817\" 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-9ec40b2 elementor-widget elementor-widget-text-editor\" data-id=\"9ec40b2\" 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 class=\"wp-block-paragraph\">Druga\u010dije ga nazivaju popularnim nazivima kao \u0161to su \u201eporez na ekstra zaradu\u201c ili \u201eporez na luksuz\u201c. U pitanju je porez koji obavezuje svakog stanovnika (rezidenta) Republike Srbije, ali i nerezidenta, fizi\u010dkog lica, koji ostvaruje prihode na teritoriji Republike Srbije. Da li \u0107ete ba\u0161 vi biti obveznik, pro\u010ditajte me\u0111u pitanjima i odgovorima u nastavku.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5c6611 elementor-widget elementor-widget-heading\" data-id=\"a5c6611\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0160ta je godi\u0161nji porez na dohodak gra\u0111ana?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed4f6ec elementor-widget elementor-widget-text-editor\" data-id=\"ed4f6ec\" 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 class=\"wp-block-paragraph\">U pitanju je porez na dohodak gra\u0111ana koji se prijavljuje kroz poresku prijavu i pla\u0107a u slu\u010daju da ostvarujete primanja iznad maksimalno propisanog neporezivog iznosa. Onaj iznos varira iz godine u godinu i direktno je povezan sa godi\u0161njom prose\u010dnom zaradom (koja u na\u0161oj naprednoj ekonomiji raste iz godine u godinu).<\/p>\n<p>Ovim porezom su dakle obuhva\u0107ena fizi\u010dka lica, ali i preduzetnici. Dok se kod fizi\u010dkih lica posmatra prihod, kod preduzetnika se za potrebe oporezivanja posmatra oporeziva dobit iz poreskog bilansa (prihodi od obavljanja samostalne delatnosti).<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-635860c elementor-widget elementor-widget-heading\" data-id=\"635860c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Koliko iznosi maksimalno propisan neoporeziv iznos primanja?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e2121a elementor-widget elementor-widget-text-editor\" data-id=\"2e2121a\" 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>Neoporeziv iznos primanja se vezuje direktno za prose\u010dnu BRUTO mese\u010dnu zaradu po zaposlenom koju objavljuje Republi\u010dni zavod za statistiku Republike Srbije, za godinu za koju se obra\u010dunava porez.\u00a0 (Godi\u0161nji indikator zarada). Za 2025. godinu ova zarada je iznosila 151.086,00 RSD.<\/p>\n<p>Tako\u0111e, pod primanjima se smatra iznos prihoda umanjen za obra\u010dunate i pla\u0107ene poreze i doprinose (za fizi\u010dka lica) ili neto iznos prihoda od obavljanja samostalne delatnosti iz PORESKOG BILANSA (za preduzetnike) koje ste ostvarili tokom kalendarske godine.<\/p>\n<p>U prakti\u010dnom primeru, ukoliko \u017eelite da proverite da li va\u0161a primanja po osnovu zarade prelaze neoporeziv iznos, onda zatra\u017eite PPP PO obrazac od poslodavca. On sadr\u017ei iznos BRUTO 2 iznos zarade (porez + svih pet doprinosa). Od tog bruto iznosa treba da se odbije &#8211; porez i doprinosi na teret zaposlenog (negde pi\u0161e i doprinosi na teret primaoca prihoda). Tako dobijen iznos predstavlja oporezivi dohodak i njega upore\u0111ujete sa iznosom koji je definisan kao neopreziv u smislu zakona.\u00a0<\/p>\n<p>Neoporeziv iznos primanja jednak je trostrukom iznosu prose\u010dne GODI\u0160NJE BRUTO ZARADE. Prose\u010dna godi\u0161nja bruto zarada se dobija kada se prose\u010dna mese\u010dna bruto zarada pomno\u017ei sa brojem meseci u toku godine.<\/p>\n<p>Formula za obra\u010dun neoporezivog iznosa za 2025 godinu: 3 x (12 x prose\u010dna bruto mese\u010dna\u00a0 zarada) = 3 x (12 x 151.086,00) = 5.439.096,00 RSD.<\/p>\n<p>Dodatno, ovaj neoporeziv iznos se uve\u0107ava za duplo, ukoliko niste stariji od 40 godina, \u0161to bi za gra\u0111ane ove starosne dobi iznosilo 10.878.192,00 RSD.<\/p>\n<p><!-- \/wp:paragraph --><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fdfaac7 elementor-widget elementor-widget-heading\" data-id=\"fdfaac7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kada i kako se podnosi poreska prijava?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-036c590 elementor-widget elementor-widget-text-editor\" data-id=\"036c590\" 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<!-- wp:paragraph -->\n<p>Rok za podno\u0161enje poreske prijave je 15. maj teku\u0107e godine za primanja koja su ostvarena u prethodnoj kalendarskoj godini.<\/p>\n<p>Prijava se podnosi u elektronskom formatu, na portalu Poreske uprave \u2013 ePorezi. Dakle neophodno je da imate elektronski sertifikat i pristup portalu.<\/p>\n<!-- \/wp:paragraph -->\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b2fd07 elementor-widget elementor-widget-heading\" data-id=\"9b2fd07\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Da li postoje neka dodatna poreska oslobo\u0111enja prilikom obra\u010duna poreza?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-acbe93b elementor-widget elementor-widget-text-editor\" data-id=\"acbe93b\" 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<!-- wp:paragraph -->\n<p>Postoje. Omogu\u0107ena su dodatna poreska oslobo\u0111enja u vidu prava na li\u010dne odbitke koji iznose 40 odsto prose\u010dne godi\u0161nje zarade po zaposlenom, odnosno 725.213 dinara za 2025. godinu, kao i za izdr\u017eavanog \u010dlana porodice &#8211; 15 odsto ili 271.955 dinara za 2025. godinu.<\/p>\n<p>Tako\u0111e, postoji i poreski kredit ukoliko obveznik ula\u017ee i u alternativni investicioni fond. Ovaj kredit se priznaje do 50% visine ulo\u017eenih sredstava u jedinice alternativnog investicionog fonda u toku kalendarske godine.<\/p>\n<p>Poreski kredit, odnosno ukupna oslobo\u0111enja, ne mogu biti ve\u0107a od 50% utvr\u0111ene poreske obaveze po osnovu godi\u0161njeg poreza na dohodak gra\u0111ana.<\/p>\n<!-- \/wp:paragraph -->\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60b90fc elementor-widget elementor-widget-heading\" data-id=\"60b90fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Koliko iznosi stopa poreza za obra\u010dun?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f1eb43 elementor-widget elementor-widget-text-editor\" data-id=\"9f1eb43\" 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<!-- wp:paragraph -->\n<p>Na iznos do \u0161estostruke prose\u010dne godi\u0161nje zarade (u ovom slu\u010daju 10.878.192,00 RSD) \u2013 10%<\/p>\n<p>Ukoliko zara\u0111ujete iznos ve\u0107i od \u0161estostruke prose\u010dne godi\u0161nje zarade, ovde se primenjuje stopa od 15%, ali samo na razliku izme\u0111u ostatka oporezivog dohodka i \u0161estostruke prose\u010dne godi\u0161nje zarade.<\/p>\n<p>Ukoliko ste mla\u0111i od 40 godina, automatski imate uve\u0107an neoporeziv iznos na \u0161estostruku prose\u010dnu godi\u0161nju zaradu, a ukoliko ostvarite prihode u ve\u0107em iznosu, na razliku pla\u0107ate porez od 15%.<\/p>\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n<p>\u00a0<\/p>\n<!-- \/wp:paragraph -->\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80a6111 elementor-widget elementor-widget-text-editor\" data-id=\"80a6111\" 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<!-- wp:paragraph -->\n<p><strong>Kontaktirajte nas ukoliko vam je potreban obra\u010dun godi\u0161njeg poreza na dohodak gra\u0111ana ili \u017eelite vi\u0161e da se informi\u0161ete na ovu temu.<\/strong><\/p>\n<!-- \/wp:paragraph -->\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6f926ec e-con-full e-flex e-con e-child\" data-id=\"6f926ec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e0fa50c elementor-align-center elementor-widget elementor-widget-button\" data-id=\"e0fa50c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/bizkompas.rs\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Kontaktirajte nas<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\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>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00a0 GODI\u0160NJI POREZ NA DOHODAK GRA\u0110ANA Druga\u010dije ga nazivaju popularnim nazivima kao \u0161to su \u201eporez na ekstra zaradu\u201c ili \u201eporez na luksuz\u201c. U pitanju je porez koji obavezuje svakog stanovnika (rezidenta) Republike Srbije, ali i nerezidenta, fizi\u010dkog lica, koji ostvaruje prihode na teritoriji Republike Srbije. Da li \u0107ete ba\u0161 vi biti obveznik, pro\u010ditajte me\u0111u pitanjima [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":1150,"comment_status":"closed","ping_status":"closed","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":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","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":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"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":""},"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-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":"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":""},"mobile":{"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":""}},"footnotes":""},"categories":[76,1],"tags":[],"class_list":["post-1149","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-advokatska-kancelarija","category-nekategorizovano"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - 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