Taxes and contributions for flat-rate taxpayers
As a flat-rate taxpayer you pay tax and contributions in a fixed amount each month, regardless of how much you earned that month.
The exact amount is determined by the Tax Administration and is stated in your tax decision.
How much will you pay?
You can calculate the monthly tax and contribution amount in advance using the Tax Administration flat-rate tax and contributions calculator.
Calculate taxes and contributionsThe calculator will show you the tax and contribution amount you can expect based on the data entered.
When are tax and contributions paid?
Tax and contributions are paid by the 15th of the month for the previous month.
EXAMPLE
January → by 15 February
February → by 15 March
March → by 15 April
If the 15th falls on a weekend or non-working day, the deadline moves to the first following working day.
If you are just starting to operate and receive your tax decision after one of the regular deadlines has already passed, you pay due obligations from the decision within 15 days of receiving it.
What if the new annual decision has not arrived yet?
The Tax Administration issues a new decision on flat-rate taxpayers' tax and contributions each year, which you receive in your tax inbox on the ePorezi portal.
In practice new decisions are issued at the beginning of the year, before the first obligation under the new decision is due, so it is best to wait for the new decision and continue paying according to the data stated in it.
If you paid an obligation before the new decision arrived, after it is issued you need to check whether there is an amount due for additional payment.
