Art. 85(1)(17) ZPDG
Are you truly independent?
Test 9 criteria from Art. 85 of the Income Tax Act. If 5+ are met, your income from that client gets reclassified — 20% PIT + 24% PIO instead of the lump-sum base.
Auto criteria
Revenue share from client50%
0%70% PRAG100%
Annual revenue (RSD)
3.000.000 RSD
Working days for client80
0130 PRAG260
Manual criteria (questionnaire)
Art. 85(1)(17)(2)Working hours
Client dictates schedule and working hours
Art. 85(1)(17)(3)Workplace
Work is performed at client's premises
Art. 85(1)(17)(4)Tools/Equipment
Client provides tools, equipment, software
Art. 85(1)(17)(6)Business risk
Entrepreneur bears no business risk
Art. 85(1)(17)(7)Non-compete
Non-competition clause exists in contract
Art. 85(1)(17)(8)Leave control
Client controls vacations and absences
Art. 85(1)(17)(9)Exclusivity
Work exclusively or predominantly for one client
Test result
0/9
SAFE
safe5+ = dependent
Your client relationship is independent. No reclassification risk.
Criteria breakdown
1.Revenue concentrationAUTO
NO2.Working hoursMANUAL
NO3.WorkplaceMANUAL
NO4.Tools/EquipmentMANUAL
NO5.DurationAUTO
NO6.Business riskMANUAL
NO7.Non-competeMANUAL
NO8.Leave controlMANUAL
NO9.ExclusivityMANUAL
NORecommendations
All clear!
No criteria met. Your lump-sum status is safe.
No criteria met. Your lump-sum status is safe.
Legal note: This simulator is informational only. The final independence assessment is made by the RS Tax Authority per Pravilnik (Official Gazette RS 41/2023) and Art. 85(1)(17) ZPDG.