Copyright Contract – Calculation in Serbia (2026)
A copyright contract for intellectual services is subject to special tax treatment.
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1. What Is a Copyright Contract?
For creative works. 20% tax on 80% of gross.
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2. Tax Calculation
Effective rate ~16-18%. Pension contributions if no other coverage.
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3. Differences From Employment
No right to annual leave, sick pay, or employment record.
Frequently Asked Questions
What is the effective tax rate?
~16-18% of gross.
Are social contributions payable?
Pension contributions if no other coverage.
Is there a limit on contracts?
No legal limit.