{"id":95,"date":"2020-05-14T08:54:36","date_gmt":"2020-05-14T08:54:36","guid":{"rendered":"http:\/\/wp.msfinance.rs\/?p=95"},"modified":"2022-08-23T08:56:27","modified_gmt":"2022-08-23T08:56:27","slug":"godisnji-porez-na-dohodak-gradana-2019","status":"publish","type":"post","link":"https:\/\/msfinance.rs\/en\/aktuelnosti\/godisnji-porez-na-dohodak-gradana-2019\/","title":{"rendered":"GODI\u0160NJI POREZ NA DOHODAK GRA\u0110ANA 2019"},"content":{"rendered":"
\n

Godi\u0161nji porez na dohodak gra\u0111ana u obavezi su da su obra\u010dunaju fizi\u010dka lica, rezidenti Republike Srbije, za dohodak ostvaren na teritoriji Republike Srbije i u drugoj dr\u017eavi, i nerezidenti za dohodak ostvaren na teritoriji Republike Srbije, koji su u kalendarskoj\u00a02019. godini, ostvarili dohodak ve\u0107i od\u00a02.729.304 dinara.<\/strong><\/p>\n

Rok za podno\u0161enje poreske prijave PPDG-2R je 15. maj 2020. godine. Poreska prijava PPDG-2R se mo\u017ee podneti u elektronskom obliku, \u00a0putem elektronskog servisa Poreske uprave ili se \u00a0mo\u017ee podneti u papirnom obliku, neposredno ili putem po\u0161te, nadle\u017enoj filijali Poreske uprave.<\/strong><\/p>\n<\/div>\n

\n

PRIHODOM ZA OPOREZIVANJE SMATRA SE GODI\u0160NJI ZBIR:<\/strong><\/p>\n

1) zarada;<\/p>\n

2) oporezivog prihoda od samostalne delatnosti;<\/p>\n

3) oporezivog prihoda od autorskih i srodnih prava i prava industrijske svojine;<\/p>\n

4) oporezivog prihoda od nepokretnosti;<\/p>\n

5) oporezivog prihoda od davanja u zakup pokretnih stvari;<\/p>\n

6) oporezivog prihoda sportista i sportskih stru\u010dnjaka;<\/p>\n

6a) oporezivog prihoda od pru\u017eanja ugostiteljskih usluga;<\/p>\n

7) oporezivih drugih prihoda iz \u010dlana 85. zakona;<\/p>\n

Oporeziv dohodak \u010dini ukupan zbir godi\u0161njih prihoda koji se \u00a0umanjuju za pla\u0107ene poreze i doprinose na teret primaoca prihoda, od \u010dega se oduzima neoporezivi iznos.<\/p>\n

Poreska osnovica poreza na dohodak gra\u0111ana \u010dini razlika izme\u0111u dohotka za oporezivanje i li\u010dnih odbitaka koji iznose:<\/p>\n

1) za poreskog obveznika – 40% od prose\u010dne godi\u0161nje zarade po zaposlenom ispla\u0107ene u Republici Srbiji, \u0161to za 2019. godinu iznosi 363.907 dinara;<\/p>\n

2) za izdr\u017eavanog \u010dlana porodice – 15% od prose\u010dne godi\u0161nje zarade po zaposlenom ispla\u0107ene u Republici \u00a0Srbiji u godini za koju se utvr\u0111uje porez, po \u010dlanu, \u0161to za 2019. godinu iznosi 136.465 dinara.<\/p>\n

Ukupan iznos li\u010dnih odbitaka ne mo\u017ee biti ve\u0107i od 50% dohotka za oporezivanje.<\/p>\n

Ako su dva ili vi\u0161e \u010dlanova porodice obveznici godi\u0161njeg poreza na dohodak gra\u0111ana, odbitak za izdr\u017eavane \u010dlanove porodice mo\u017ee ostvariti samo jedan obveznik.<\/p>\n

Izdr\u017eavanim \u010dlanovima porodice smatraju se:<\/p>\n

    \n
  • maloletna deca, odnosno usvojenici obveznika;<\/li>\n
  • deca, odnosno usvojenici na redovnom \u0161kolovanju ili za vreme nezaposlenosti, ako sa obveznikom \u017eive u doma\u0107instvu;<\/li>\n
  • unuci, ako ih roditelji ne izdr\u017eavaju i ako \u017eive u doma\u0107instvu sa obveznikom<\/li>\n
  • bra\u010dni drug;<\/li>\n
  • roditelji, odnosno usvojioci obveznika.<\/li>\n<\/ul>\n

    PORESKE STOPE<\/strong><\/p>\n

    Porez po stopi od 10 %<\/strong>\u00a0 primenjuje se do iznosa \u0161estostruke prose\u010dne godi\u0161nje zarade do iznosa 5.458.608 dinara.<\/p>\n

    Porez\u00a0 po stopi od 15%\u00a0<\/strong>primenjuje se preko iznosa \u0161estostruke prose\u010dne godi\u0161nje zarade iznad iznosa \u00a05.458.608 dinara.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

    Godi\u0161nji porez na dohodak gra\u0111ana u obavezi su da su obra\u010dunaju fizi\u010dka lica, rezidenti Republike Srbije, za dohodak ostvaren na teritoriji Republike Srbije i u drugoj dr\u017eavi, i nerezidenti za dohodak ostvaren na teritoriji Republike Srbije, koji su u kalendarskoj\u00a02019. godini, ostvarili dohodak ve\u0107i od\u00a02.729.304 dinara. Rok za podno\u0161enje poreske prijave PPDG-2R je 15. maj […]<\/p>","protected":false},"author":2,"featured_media":97,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-95","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aktuelnosti"],"yoast_head":"\nGODI\u0160NJI POREZ NA DOHODAK GRA\u0110ANA 2019 - MS Finance<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/msfinance.rs\/en\/aktuelnosti\/godisnji-porez-na-dohodak-gradana-2019\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GODI\u0160NJI POREZ NA DOHODAK GRA\u0110ANA 2019\" \/>\n<meta property=\"og:description\" content=\"Godi\u0161nji porez na dohodak gra\u0111ana u obavezi su da su obra\u010dunaju fizi\u010dka lica, rezidenti Republike Srbije, za dohodak ostvaren na teritoriji Republike Srbije i u drugoj dr\u017eavi, i nerezidenti za dohodak ostvaren na teritoriji Republike Srbije, koji su u kalendarskoj\u00a02019. godini, ostvarili dohodak ve\u0107i od\u00a02.729.304 dinara. 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