Service Contract – Calculation in Serbia (2026)
A service contract is used for one-time services outside of employment.
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1. What Is a Service Contract?
20% tax on 80% of gross. Pension contributions if no other coverage.
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2. Tax Calculation
Effective rate ~16-18%.
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3. Differences
No right to annual leave, sick pay, or employment record.
Frequently Asked Questions
What is the effective tax rate?
~16-18%.
Is it the same as a copyright contract?
No. Service contract for services; copyright contract for creative works.
Is there a limit on contracts?
No legal limit.