{"id":3213,"date":"2023-03-20T10:12:22","date_gmt":"2023-03-20T10:12:22","guid":{"rendered":"https:\/\/www.confida.rs\/rs\/?p=3213"},"modified":"2023-03-20T10:14:54","modified_gmt":"2023-03-20T10:14:54","slug":"godisnji-porez-na-dohodak-gradana","status":"publish","type":"post","link":"https:\/\/www.confida.rs\/rs\/godisnji-porez-na-dohodak-gradana\/","title":{"rendered":"Godi\u0161nji porez na dohodak gra\u0111ana"},"content":{"rendered":"<p>Obavezu pla\u0107anja <strong>godi\u0161njeg poreza na dohodak gra\u0111ana<\/strong> imaju\u00a0sva rezidentna fizi\u010dka lica za dohodak ostvaren na teritoriji Republike Srbije i van nje<!--more-->, kao i nerezidentna fizi\u010dka lica za dohodak ostvaren na teritoriji Republike Srbije, ukoliko su u kalendarskoj godini ostvarila dohodak ve\u0107i od trostrukog iznosa prose\u010dne godi\u0161nje zarade ispla\u0107ene u Republici Srbiji u godini za koju se utvr\u0111uje porez.<\/p>\n<h2><strong>Dohodak fizi\u010dkih lica<\/strong><\/h2>\n<p><strong>Dohotkom fizi\u010dkih lica<\/strong> smatra se godi\u0161nji zbir zarada, oporezivog prihoda od samostalne delatnosti, prihoda od autorskih i srodnih prava i prava industrijske svojine, prihoda ostvarenih davanjem u zakup pokretnih i nepokretnih stvari, kao i svih drugih prihoda definisanih \u010dlanom 85 Zakona o porezu na dohodak gra\u0111ana.<\/p>\n<p><strong>Dohodak za oporezivanje<\/strong> predstavlja razlika izme\u0111u prethodno definisanog dohotka i neoporezivog iznosa od 3 719 376 dinara, dok osnovicu za oporezivanje predstavlja dohodak za oporezivanje umanjen za li\u010dne odbitke.<\/p>\n<p>Li\u010dni odbici za poreskog obveznika iznose 40% prose\u010dne godi\u0161nje zarade po zaposlenom ispla\u0107ene u Republici, odnosno 495 917 dinara, dok za izdr\u017eavanog \u010dlana porodice iznose 15% prose\u010dne godi\u0161nje zarade po zaposlenom ispla\u0107ene u Republici, odnosno 185 969 dinara. Va\u017eno je napomenuti da ukupan iznos li\u010dnih odbitaka ne mo\u017ee biti ve\u0107i od 50% dohotka za oporezivanje.<\/p>\n<h2><strong>Stopa godi\u0161njeg poreza na dohodak gra\u0111ana<\/strong><\/h2>\n<p><strong>Stopa\u00a0godi\u0161njeg poreza na dohodak gra\u0111ana je progresivna i iznosi<\/strong>:<\/p>\n<ul>\n<li>10% na oporezivi dohodak u visini do \u0161estostruke prose\u010dne godi\u0161nje zarade , odnosno do 7 438 752 dinara),<\/li>\n<li>15% na oporezivi dohodak koji prevazilazi visinu \u0161estostruke prose\u010dne godi\u0161nje zarade.<\/li>\n<\/ul>\n<p>Dakle, porez se pla\u0107a tako \u0161to se na iznos do \u0161estostruke prose\u010dne godi\u0161nje zarade pla\u0107a porez od 10%, dok se na iznos preko \u0161estostruke prose\u010dne godi\u0161nje zarade pla\u0107a\u00a0porez od 15%.<\/p>\n<p><strong>Rok za prijavu i pla\u0107anje<\/strong><\/p>\n<p><strong>Rok za prijavu\u00a0 i pla\u0107anje<\/strong> godi\u0161njeg poreza na dohodak gra\u0111ana za dohodak ostvaren u 2022. godini je <strong>15. maj 2023. godine i vr\u0161i se elektronski, putem obrasca\u00a0PPDG-2R<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Obavezu pla\u0107anja godi\u0161njeg poreza na dohodak gra\u0111ana imaju\u00a0sva rezidentna fizi\u010dka lica za dohodak ostvaren na teritoriji Republike Srbije i van nje<\/p>\n","protected":false},"author":1,"featured_media":3214,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[52,54,6,1,64],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Godi\u0161nji porez na dohodak gra\u0111ana - Confida<\/title>\n<meta name=\"description\" content=\"Saznajte tko i u kojim uslovima ima obavezu pla\u0107anja godi\u0161njeg poreza na dohodak gra\u0111ana. Donosimo bitne informacije.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.confida.rs\/rs\/godisnji-porez-na-dohodak-gradana\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Godi\u0161nji porez na dohodak gra\u0111ana - Confida\" \/>\n<meta property=\"og:description\" content=\"Saznajte tko i u kojim uslovima ima obavezu pla\u0107anja godi\u0161njeg poreza na dohodak gra\u0111ana. Donosimo bitne informacije.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.confida.rs\/rs\/godisnji-porez-na-dohodak-gradana\/\" \/>\n<meta property=\"og:site_name\" content=\"Confida\" \/>\n<meta property=\"article:publisher\" content=\"http:\/\/www.facebook.com\/confida.rs\/\" \/>\n<meta property=\"article:published_time\" content=\"2023-03-20T10:12:22+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-03-20T10:14:54+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2023\/03\/godisnji-porez.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:image\" content=\"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2023\/03\/godisnji-porez.png\" \/>\n<meta name=\"twitter:creator\" content=\"@Confida_Serbia\" \/>\n<meta name=\"twitter:site\" content=\"@Confida_Serbia\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u0000\u0000\u0000conf\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.confida.rs\/rs\/#organization\",\"name\":\"Confida - Tax Audit Consulting\",\"url\":\"https:\/\/www.confida.rs\/rs\/\",\"sameAs\":[\"http:\/\/www.facebook.com\/confida.rs\/\",\"http:\/\/www.instagram.com\/confida_srbija\/\",\"https:\/\/www.linkedin.com\/company\/confida-consulting-d.o.o.\",\"https:\/\/www.youtube.com\/channel\/UC5KYlQZksIBOT1bKtW89LIQ\",\"https:\/\/twitter.com\/Confida_Serbia\"],\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.confida.rs\/rs\/#logo\",\"inLanguage\":\"en\",\"url\":\"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2018\/01\/confida_logo.png\",\"contentUrl\":\"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2018\/01\/confida_logo.png\",\"width\":280,\"height\":65,\"caption\":\"Confida - Tax Audit Consulting\"},\"image\":{\"@id\":\"https:\/\/www.confida.rs\/rs\/#logo\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.confida.rs\/rs\/#website\",\"url\":\"https:\/\/www.confida.rs\/rs\/\",\"name\":\"Confida\",\"description\":\"Tax Audit Consulting\",\"publisher\":{\"@id\":\"https:\/\/www.confida.rs\/rs\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.confida.rs\/rs\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.confida.rs\/rs\/godisnji-porez-na-dohodak-gradana\/#primaryimage\",\"inLanguage\":\"en\",\"url\":\"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2023\/03\/godisnji-porez.png\",\"contentUrl\":\"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2023\/03\/godisnji-porez.png\",\"width\":1920,\"height\":1080},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.confida.rs\/rs\/godisnji-porez-na-dohodak-gradana\/#webpage\",\"url\":\"https:\/\/www.confida.rs\/rs\/godisnji-porez-na-dohodak-gradana\/\",\"name\":\"Godi\\u0161nji porez na dohodak gra\\u0111ana - Confida\",\"isPartOf\":{\"@id\":\"https:\/\/www.confida.rs\/rs\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.confida.rs\/rs\/godisnji-porez-na-dohodak-gradana\/#primaryimage\"},\"datePublished\":\"2023-03-20T10:12:22+00:00\",\"dateModified\":\"2023-03-20T10:14:54+00:00\",\"description\":\"Saznajte tko i u kojim uslovima ima obavezu pla\\u0107anja godi\\u0161njeg poreza na dohodak gra\\u0111ana. Donosimo bitne informacije.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.confida.rs\/rs\/godisnji-porez-na-dohodak-gradana\/#breadcrumb\"},\"inLanguage\":\"en\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.confida.rs\/rs\/godisnji-porez-na-dohodak-gradana\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.confida.rs\/rs\/godisnji-porez-na-dohodak-gradana\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.confida.rs\/rs\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Godi\\u0161nji porez na dohodak gra\\u0111ana\"}]},{\"@type\":\"Article\",\"@id\":\"https:\/\/www.confida.rs\/rs\/godisnji-porez-na-dohodak-gradana\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.confida.rs\/rs\/godisnji-porez-na-dohodak-gradana\/#webpage\"},\"author\":{\"@id\":\"https:\/\/www.confida.rs\/rs\/#\/schema\/person\/fd95e1463b666fc011397f501e451c11\"},\"headline\":\"Godi\\u0161nji porez na dohodak gra\\u0111ana\",\"datePublished\":\"2023-03-20T10:12:22+00:00\",\"dateModified\":\"2023-03-20T10:14:54+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.confida.rs\/rs\/godisnji-porez-na-dohodak-gradana\/#webpage\"},\"wordCount\":335,\"publisher\":{\"@id\":\"https:\/\/www.confida.rs\/rs\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.confida.rs\/rs\/godisnji-porez-na-dohodak-gradana\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2023\/03\/godisnji-porez.png\",\"articleSection\":{\"0\":\"Guidelines\",\"1\":\"Tax Guidelines\",\"2\":\"Taxes\",\"4\":\"VAT\"},\"inLanguage\":\"en\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.confida.rs\/rs\/#\/schema\/person\/fd95e1463b666fc011397f501e451c11\",\"name\":\"conf\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.confida.rs\/rs\/#personlogo\",\"inLanguage\":\"en\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/3f9959cfedfaa6af7bc56418481ead78?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/3f9959cfedfaa6af7bc56418481ead78?s=96&d=mm&r=g\",\"caption\":\"conf\"},\"url\":\"https:\/\/www.confida.rs\/rs\/author\/confida\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Godi\u0161nji porez na dohodak gra\u0111ana - Confida","description":"Saznajte tko i u kojim uslovima ima obavezu pla\u0107anja godi\u0161njeg poreza na dohodak gra\u0111ana. Donosimo bitne informacije.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.confida.rs\/rs\/godisnji-porez-na-dohodak-gradana\/","og_locale":"en_US","og_type":"article","og_title":"Godi\u0161nji porez na dohodak gra\u0111ana - Confida","og_description":"Saznajte tko i u kojim uslovima ima obavezu pla\u0107anja godi\u0161njeg poreza na dohodak gra\u0111ana. Donosimo bitne informacije.","og_url":"https:\/\/www.confida.rs\/rs\/godisnji-porez-na-dohodak-gradana\/","og_site_name":"Confida","article_publisher":"http:\/\/www.facebook.com\/confida.rs\/","article_published_time":"2023-03-20T10:12:22+00:00","article_modified_time":"2023-03-20T10:14:54+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2023\/03\/godisnji-porez.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_image":"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2023\/03\/godisnji-porez.png","twitter_creator":"@Confida_Serbia","twitter_site":"@Confida_Serbia","twitter_misc":{"Written by":"\u0000\u0000\u0000conf","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Organization","@id":"https:\/\/www.confida.rs\/rs\/#organization","name":"Confida - Tax Audit Consulting","url":"https:\/\/www.confida.rs\/rs\/","sameAs":["http:\/\/www.facebook.com\/confida.rs\/","http:\/\/www.instagram.com\/confida_srbija\/","https:\/\/www.linkedin.com\/company\/confida-consulting-d.o.o.","https:\/\/www.youtube.com\/channel\/UC5KYlQZksIBOT1bKtW89LIQ","https:\/\/twitter.com\/Confida_Serbia"],"logo":{"@type":"ImageObject","@id":"https:\/\/www.confida.rs\/rs\/#logo","inLanguage":"en","url":"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2018\/01\/confida_logo.png","contentUrl":"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2018\/01\/confida_logo.png","width":280,"height":65,"caption":"Confida - Tax Audit Consulting"},"image":{"@id":"https:\/\/www.confida.rs\/rs\/#logo"}},{"@type":"WebSite","@id":"https:\/\/www.confida.rs\/rs\/#website","url":"https:\/\/www.confida.rs\/rs\/","name":"Confida","description":"Tax Audit Consulting","publisher":{"@id":"https:\/\/www.confida.rs\/rs\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.confida.rs\/rs\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en"},{"@type":"ImageObject","@id":"https:\/\/www.confida.rs\/rs\/godisnji-porez-na-dohodak-gradana\/#primaryimage","inLanguage":"en","url":"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2023\/03\/godisnji-porez.png","contentUrl":"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2023\/03\/godisnji-porez.png","width":1920,"height":1080},{"@type":"WebPage","@id":"https:\/\/www.confida.rs\/rs\/godisnji-porez-na-dohodak-gradana\/#webpage","url":"https:\/\/www.confida.rs\/rs\/godisnji-porez-na-dohodak-gradana\/","name":"Godi\u0161nji porez na dohodak gra\u0111ana - Confida","isPartOf":{"@id":"https:\/\/www.confida.rs\/rs\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.confida.rs\/rs\/godisnji-porez-na-dohodak-gradana\/#primaryimage"},"datePublished":"2023-03-20T10:12:22+00:00","dateModified":"2023-03-20T10:14:54+00:00","description":"Saznajte tko i u kojim uslovima ima obavezu pla\u0107anja godi\u0161njeg poreza na dohodak gra\u0111ana. Donosimo bitne informacije.","breadcrumb":{"@id":"https:\/\/www.confida.rs\/rs\/godisnji-porez-na-dohodak-gradana\/#breadcrumb"},"inLanguage":"en","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.confida.rs\/rs\/godisnji-porez-na-dohodak-gradana\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.confida.rs\/rs\/godisnji-porez-na-dohodak-gradana\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.confida.rs\/rs\/"},{"@type":"ListItem","position":2,"name":"Godi\u0161nji porez na dohodak gra\u0111ana"}]},{"@type":"Article","@id":"https:\/\/www.confida.rs\/rs\/godisnji-porez-na-dohodak-gradana\/#article","isPartOf":{"@id":"https:\/\/www.confida.rs\/rs\/godisnji-porez-na-dohodak-gradana\/#webpage"},"author":{"@id":"https:\/\/www.confida.rs\/rs\/#\/schema\/person\/fd95e1463b666fc011397f501e451c11"},"headline":"Godi\u0161nji porez na dohodak gra\u0111ana","datePublished":"2023-03-20T10:12:22+00:00","dateModified":"2023-03-20T10:14:54+00:00","mainEntityOfPage":{"@id":"https:\/\/www.confida.rs\/rs\/godisnji-porez-na-dohodak-gradana\/#webpage"},"wordCount":335,"publisher":{"@id":"https:\/\/www.confida.rs\/rs\/#organization"},"image":{"@id":"https:\/\/www.confida.rs\/rs\/godisnji-porez-na-dohodak-gradana\/#primaryimage"},"thumbnailUrl":"https:\/\/www.confida.rs\/rs\/wp-content\/uploads\/2023\/03\/godisnji-porez.png","articleSection":{"0":"Guidelines","1":"Tax Guidelines","2":"Taxes","4":"VAT"},"inLanguage":"en"},{"@type":"Person","@id":"https:\/\/www.confida.rs\/rs\/#\/schema\/person\/fd95e1463b666fc011397f501e451c11","name":"conf","image":{"@type":"ImageObject","@id":"https:\/\/www.confida.rs\/rs\/#personlogo","inLanguage":"en","url":"https:\/\/secure.gravatar.com\/avatar\/3f9959cfedfaa6af7bc56418481ead78?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/3f9959cfedfaa6af7bc56418481ead78?s=96&d=mm&r=g","caption":"conf"},"url":"https:\/\/www.confida.rs\/rs\/author\/confida\/"}]}},"_links":{"self":[{"href":"https:\/\/www.confida.rs\/rs\/wp-json\/wp\/v2\/posts\/3213"}],"collection":[{"href":"https:\/\/www.confida.rs\/rs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.confida.rs\/rs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.confida.rs\/rs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.confida.rs\/rs\/wp-json\/wp\/v2\/comments?post=3213"}],"version-history":[{"count":1,"href":"https:\/\/www.confida.rs\/rs\/wp-json\/wp\/v2\/posts\/3213\/revisions"}],"predecessor-version":[{"id":3215,"href":"https:\/\/www.confida.rs\/rs\/wp-json\/wp\/v2\/posts\/3213\/revisions\/3215"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.confida.rs\/rs\/wp-json\/wp\/v2\/media\/3214"}],"wp:attachment":[{"href":"https:\/\/www.confida.rs\/rs\/wp-json\/wp\/v2\/media?parent=3213"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.confida.rs\/rs\/wp-json\/wp\/v2\/categories?post=3213"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.confida.rs\/rs\/wp-json\/wp\/v2\/tags?post=3213"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}