Freelancing in Czech Republic, Hungary & Serbia: The Complete 2026 Guide

⚠️ Legal & Data Notice — Please Read First: All tax rates, contribution amounts, registration fees, legal thresholds, and regulatory references in this article are provided for informational purposes only, sourced from publicly available official and professional sources as of early 2026. Tax legislation changes frequently. You must verify all figures and legal requirements with a qualified local accountant, tax advisor, or official government authority before making any financial or legal decision. This article does not constitute legal, tax, or financial advice.

Introduction: Why Central & Eastern Europe Is a Freelancer’s Hidden Gem in 2026

Central and Eastern Europe continues to grow as one of the most compelling regions in the world for freelancers — whether you are a local professional going independent, a digital nomad choosing a base, or an international company sourcing skilled remote talent. The Czech Republic, Hungary, and Serbia combine competitive tax structures, strong educational systems, growing digital economies, and cost-of-living levels that make quality of life genuinely achievable on a freelance income.

Each country offers its own distinct legal framework, tax regime, and freelance culture. What they share is a strong pool of professionals in IT, software development, design, marketing, and engineering — often working with international clients at competitive rates that would be significantly higher elsewhere in Europe.

This guide covers everything you need to know in 2026: legal registration, tax obligations, 2026-specific figures and thresholds, earning potential, and how platforms like Jobbers can help you find clients or hire freelancers — without paying a single cent in platform commissions.

Part 1: Freelancing in the Czech Republic in 2026

Overview of the Czech Freelance Market

The Czech Republic — and Prague in particular — has one of the most mature and structured freelance ecosystems in Central Europe. The local tech and creative sectors are well-developed, and international companies increasingly hire Czech freelancers for software development, UI/UX design, data engineering, and business consulting. Startups, SMBs, and large corporations all maintain a significant share of their project work through independent contractors.

2026 has brought several important changes for Czech self-employed workers (OSVČ), particularly around mandatory digital filings and increased minimum contribution requirements — making it more important than ever to stay informed.

Legal Status: The Živnostenský List (Trade License)

To freelance legally in the Czech Republic, you need a Živnostenský list — the trade license that registers you as a sole proprietor (OSVČ: osoba samostatně výdělečně činná). This is not a separate legal entity; it is a permit that allows you to invoice clients, enter contracts, and operate commercially.

Two main categories of trade license:

• Volná živnost (Free/Unregulated Trade): Covers 80+ business activities including software development, IT consulting, graphic design, digital marketing, copywriting, and language tutoring. No qualifications required.
• Řemeslná/Vázaná živnost (Regulated Trade): Requires proof of education or professional experience (e.g., architecture, certain engineering disciplines, accounting).

Registration steps:

1. Visit the local Trade License Office (Živnostenský úřad) at your local Town Hall, or register online
2. Submit your application with: valid ID/passport, proof of business address (sídlo), criminal record extract (max. 3 months old)
3. Pay the 1,000 CZK registration fee (approximately €40)
4. Receive your business ID (IČO) — typically within 1 to 3 working days
5. Register with the tax authority (Finanční úřad), Czech Social Security Administration (ČSSZ), and your health insurance company

🆕 2026 Update — Mandatory Digital Filings: From January 1, 2026, all OSVČ must communicate with the Czech Social Security Administration (ČSSZ) and health insurance companies exclusively through digital channels — paper forms are no longer accepted. You must activate a Data Box (Datová schránka) at mojedatovaschranka.cz if you have not done so already. Annual income and expenditure statements must be submitted in XML format via your Data Box or the insurer’s online portal. This is a fundamental shift — plan accordingly.

Official resources: Czech Trade License Office / BusinessInfo.cz — www.businessinfo.cz | Czech Financial Administration — www.financnisprava.cz

Taxes for Czech Freelancers in 2026

Income Tax

Czech freelancers pay income tax at two rates in 2026:

• 15% on taxable income up to CZK 1,762,812
• 23% on taxable income above that threshold

The standard method for calculating taxable income is the 60/40 flat-rate expense deduction (výdajový paušál): 60% of your gross revenue is deducted as a fixed expense allowance, leaving 40% as taxable income. This is available if annual income does not exceed CZK 2,000,000.

A standard taxpayer discount of CZK 30,840 (annually) applies and is deducted directly from the calculated tax owed.

Illustrative calculation (verify all figures with a qualified advisor):

• Gross revenue: 700,000 CZK
• Deductible expenses (60%): 420,000 CZK
• Taxable income (40%): 280,000 CZK
• Income tax at 15%: 42,000 CZK
• Less taxpayer discount: −30,840 CZK
• Tax owed: ~11,160 CZK

Flat-Rate Tax (Paušální daň) — Alternative Simplified Option

Freelancers can opt for the Flat-Rate Tax regime as an all-in-one monthly payment covering income tax, social insurance, and health insurance. In 2026 there are three income bands:

• Band 1 (annual income up to CZK 1,000,000): CZK 9,984/month
• Band 2 (up to approximately CZK 1,500,000): CZK 16,745/month
• Band 3 (up to approximately CZK 2,000,000): CZK 27,139/month

The annual opt-in deadline is January 12 — if you miss it, you are locked into your current regime until 2027.

VAT (Value Added Tax)

• Standard VAT rate: 21% (reduced rate of 12% applies to specific categories)
• Mandatory VAT registration triggers if annual turnover exceeds CZK 2,000,000
• Immediate registration required if turnover exceeds CZK 2,536,500 in the same calendar year
• Freelancers invoicing EU businesses (B2B) outside the Czech Republic may need to register for light VAT (identifikovaná osoba) from their first such invoice — within 15 days — regardless of turnover level

Social Security & Health Insurance — 2026 Updated Minimums

2026 marks the final step of a multi-year gradual increase in minimum contribution bases for OSVČ. As of January 2026:

• Minimum monthly health insurance (ZP): CZK 3,306 (approximately €132) — up from the 2025 minimum
• Minimum monthly social security (SP): CZK 5,720 per month (the legally planned amount), though the incoming coalition government has proposed capping this at CZK 5,005 through new legislation — verify the current applicable amount with ČSSZ as legislative changes may take effect retroactively
• New entrepreneurs (first three calendar years of business): reduced social insurance minimum of CZK 3,575/month
• For secondary activity (side business while employed/studying): no social insurance obligation until annual profit exceeds CZK 117,521

The maximum annual assessment base for social security contributions is CZK 2,350,416 in 2026 (48 times the average monthly wage). There is no cap for health insurance contributions.

Annual filing deadlines:

• Income tax return: 1 April 2026 (or 2 May 2026 for electronic submissions)
• Social security and health insurance annual returns: 30 April 2026

Official resources: Czech Social Security Administration (ČSSZ) — www.cssz.cz | Czech Financial Administration — www.financnisprava.cz

Finding Clients as a Czech Freelancer

Czech freelancers working with international clients typically use global platforms. To avoid paying 10–20% in platform commissions, many are turning to commission-free alternatives. Jobbers allows Czech freelancers to connect with clients globally, negotiate rates directly, and keep 100% of the agreed amount — making it an especially attractive option given rising minimum contribution costs in 2026.

Part 2: Freelancing in Hungary in 2026

Overview of the Hungarian Freelance Market

Hungary has cemented its position as one of the most financially attractive countries in the EU for freelancers. With Europe’s lowest corporate income tax rate at 9%, a flat 15% personal income tax, and multiple simplified tax regimes, the country actively supports entrepreneurial activity. Budapest hosts a large and sophisticated community of IT professionals, engineers, finance consultants, designers, and marketers working independently for both domestic and international clients.

2026 brings several meaningful updates to Hungary’s freelance tax landscape — including a raised VAT exemption threshold and updated minimum wage figures — making it a good year to reassess your tax regime.

Legal Status: Egyéni Vállalkozás (Sole Proprietorship)

In Hungary, self-employment is registered as an egyéni vállalkozás (sole proprietorship). The process is fully online: using your Ügyfélkapu account (Hungary’s government digital gateway), you can register and begin operating within 1 to 2 business days at no registration cost.

Eligibility:

• You must be an EEA citizen or a resident of Hungary
• Non-EEA citizens typically need to establish a company rather than a sole proprietorship (e.g., an LLC / Kft)

2026 Minimum Wages (reference for contribution calculations):

• Monthly minimum wage: HUF 322,800 (approximately €832)
• Guaranteed minimum salary (for roles requiring at least high school diploma): HUF 373,200 (approximately €963)

Official resources: Hungarian National Tax and Customs Administration (NAV) — www.nav.gov.hu | Helpers Hungary (English-language guide for expats) — helpers.hu

Tax Regimes for Hungarian Freelancers in 2026

1. KATA — Simplified Fixed-Rate Tax

KATA (Kisadózó Vállalkozók Tételes Adója) is the simplest option. You pay a fixed monthly fee of HUF 50,000 (approximately €130), covering income tax, pension contributions, and health insurance.

Key rules in 2026:

• Available only when all your clients are natural persons (private individuals — not businesses or companies)
• Annual revenue cap: HUF 18,000,000 (approximately €46,000–48,000)
• Income above the cap is subject to an additional 40% tax
• Minimal bookkeeping required

⚠️ Important: KATA eligibility rules have been revised several times since 2022. Working with business clients (companies) disqualifies you from KATA. Always verify your current eligibility at www.nav.gov.hu or with a Hungarian accountant.

2. Flat-Rate Taxation (Átalányadózás) — Most Popular in 2026

This is currently the most widely used regime for Hungarian freelancers with moderate revenue. Instead of tracking every business expense, a fixed cost rate is applied to your revenue.

Key 2026 figures:

• Standard expense rate: 45% for most service-based freelancers → taxable income = 55% of revenue
• For specific activities (check with NAV): expense rates range from 40% to 90%
• Revenue limit: HUF 38,736,000 per year (10× the annual minimum wage, based on HUF 322,800/month)
• Tax-free income threshold: HUF 1,936,800 (half the annual minimum wage) — income below this is exempt from personal income tax
• Personal income tax (15%) applies only to the taxable income above the threshold
• Social security contribution: 18.5% of the contribution base
• Social contribution tax (szocho): 13% of the contribution base
• Local business tax (HIPA): up to 2% depending on municipality
• Minimum contributions apply quarterly even with low or zero revenue

Illustrative example for an IT consultant (verify all figures with a qualified advisor):

• Annual revenue: HUF 10,000,000
• Expenses (45%): HUF 4,500,000
• Taxable income (55%): HUF 5,500,000
• Tax-free amount: −HUF 1,936,800
• Income subject to 15% PIT: HUF 3,563,200
• PIT owed: ~HUF 534,480

3. Standard (Regular) Tax Regime

For higher earners or complex operations:

• 9% entrepreneur personal income tax on net profits
• 15% personal income tax on consolidated total income
• 18.5% social security + 13% social contribution tax
• Local business tax: up to 2%

VAT — 2026 Update: Raised Exemption Threshold

• Standard VAT rate: 27% (one of the highest in the EU; reduced rates of 18% and 5% apply to specific categories)
• 🆕 VAT exemption threshold raised to HUF 20,000,000 in 2026 (increased from HUF 18M) — further increases to HUF 22M in 2027 and HUF 24M in 2028 are planned
• Freelancers below the threshold can choose to remain VAT-exempt, significantly reducing administrative burden

Official resource: NAV e-SZJA Portal — nav.gov.hu | Tax change guide — helpers.hu/accounting-and-finance

Finding Clients as a Hungarian Freelancer

Given Hungary’s flat tax structure and competitive rates, Hungarian freelancers are well-positioned to win international projects. Platforms that charge high commissions erode this advantage. Jobbers is commission-free, allowing Hungarian freelancers to negotiate payment directly with clients — keeping the full amount of every project earned.

Part 3: Freelancing in Serbia in 2026

Overview of the Serbian Freelance Market

Serbia has become one of the standout freelance destinations in Europe — particularly for IT and software development. Serbian professionals are known for technical excellence, strong English communication, and competitive international rates. Belgrade, Novi Sad, and Niš host growing tech hubs and coworking communities. The country’s lower cost of living, combined with a tax environment that remains genuinely freelancer-friendly, makes Serbia a compelling place to build an independent career.

Serbia is an EU candidate country — not yet a member — but its legal and banking systems are well-developed and increasingly integrated with European norms. In 2026, the Serbian government has continued to support the flat-rate (paušal) entrepreneur ecosystem, extending the 10% annual cap on tax base growth through the end of 2027, providing important cost predictability.

Legal Status: Registration Options

Option 1 — Self-Taxation Regime (for income from foreign clients)

Serbian residents earning income from foreign payers who do not withhold Serbian taxes can use the self-taxation regime — without registering a formal business entity. The Serbian Tax Administration’s dedicated portal frilenseri.purs.gov.rs (available in English) handles registration and reporting. This is typically used by freelancers earning from international clients via online platforms or direct contracts.

Option 2 — Sole Proprietor (Preduzetnik) — Business Registration

Registering a sole proprietorship with the Serbian Business Register Agency (APR):

• Processing time: approximately 5 working days
• Registration fee: RSD 1,500 (approximately €13)
• Requires a Tax Identification Number (Poreski Identifikacioni Broj — PIB)
• Must pass an independence test periodically (demonstrating you work with more than one client)
• Foreign nationals must hold a work permit before applying
• Arrival in Serbia requires police registration within 24 hours

Official resources: Serbian Business Register Agency (APR) — www.apr.gov.rs | Serbian Tax Administration — www.purs.gov.rs | Freelancer portal (EN) — frilenseri.purs.gov.rs

Tax Regimes for Serbian Freelancers in 2026

1. Lump-Sum Taxation (Paušalno oporezivanje) — Most Popular

The flat-rate (paušal) system remains the preferred choice for most Serbian freelancers. Key 2026 features:

• Available for sole proprietors with annual income below RSD 6,000,000 (approximately €51,000–55,000 depending on exchange rate — verify the current threshold)
• Tax amounts are fixed by the Tax Administration — not based on actual income but on business activity (NACE code), location, age, and registration date
• 🆕 2026 Update: Tax decisions for 2026 were issued electronically via the ePorezi portal from January 19, 2026. The first payment for January 2026 was due by February 18 (shifted due to Sretenje holidays). Subsequent monthly payments are due by the 15th of each month.
• 🆕 10% Growth Cap Extended: The Government of Serbia has extended the rule limiting annual tax base growth for flat-rate entrepreneurs to a maximum of 10% per year through the end of 2027 — providing predictability and protecting approximately 170,000 flat-rate entrepreneurs from sudden increases
• Minimal bookkeeping: only a revenue log (KPO book) is required — no tax return needed, the Tax Administration sends amounts via ePorezi
• VAT registration disqualifies you from the paušal system; VAT registration is mandatory if turnover exceeds RSD 8,000,000 annually

2. Standard Bookkeeping (Actual Income Taxation)

For higher earners or those with significant deductible expenses:

• Income tax: generally 10–15% on net profit (revenue minus deductible expenses) — verify current progressive rates with the Serbian Tax Administration
• Requires full bookkeeping and filing of tax returns (PPDG-1S form and PB2 balance sheet) via ePorezi
• More administrative burden but potentially more tax-efficient for high-expense businesses

Social Contributions for Sole Proprietors

Serbian registered sole proprietors must pay:

• Pension & disability insurance: 24% of the contribution base
• Health insurance: 10.3% of the contribution base

For paušal entrepreneurs, the Tax Administration includes social contributions in the fixed monthly decision amount. For self-taxation regime users, contributions are calculated per payment received. The minimum contribution base is linked to the average salary in Serbia and was adjusted upward for 2026 — meaning paušal entrepreneurs may see slightly higher monthly amounts compared to 2025.

Official resource: Serbian Tax Administration 2026 flat-rate decisions — purs.gov.rs | Freelancer portal — frilenseri.purs.gov.rs

Finding Clients as a Serbian Freelancer

Serbia’s combination of technically excellent talent and competitive rates makes its freelancers in high demand internationally. For those tired of platform commissions reducing effective earnings, Jobbers offers a direct alternative: zero commission on completed work, with payment terms negotiated directly between freelancer and client. For Serbian IT professionals who typically work on high-value projects, even eliminating a 10% commission translates to meaningful income gains.

Part 4: Jobbers.io — The Commission-Free Freelance Marketplace

What Is Jobbers?

Jobbers is a growing, commission-free freelance marketplace that connects skilled independent professionals with clients across Europe and beyond. The platform’s defining feature is simple: it charges zero commission on completed work. Freelancers and clients negotiate and agree on payment terms directly — no percentage of your income disappears to the platform.

This is a sharp contrast to the dominant platforms in the market. Most charge freelancers between 10% and 20% on earnings (or clients, or both), which significantly reduces either the freelancer’s effective rate or the client’s budget efficiency. On a €10,000 project, a 15% platform commission means €1,500 gone before the work even starts. Jobbers eliminates that entirely.

How the Platform Works

1. Create your profile — showcase your skills, portfolio, past work, and experience
2. Browse projects or be discovered — clients searching for your skills can find you directly
3. Submit proposals using the platform’s connects/credits system (connects are a paid currency used to bid on projects, similar to how other major platforms operate — this is not a free unlimited feature)
4. Negotiate directly — discuss scope, rates, timelines, and payment structure with clients in private
5. Get paid on the terms you and your client agree upon — the platform does not take a cut

Why Jobbers Is Particularly Valuable in 2026

For Czech, Hungarian, and Serbian freelancers, the commission-free model has a compounding effect:

• Czech freelancers facing higher 2026 minimum social insurance contributions benefit directly from maximizing net earnings per project
• Hungarian freelancers can leverage their country’s already-low tax rates even further when platform fees are eliminated
• Serbian freelancers working on international IT projects — often worth thousands of euros each — avoid losing significant income to platform commissions

The platform supports freelancers who want to build long-term relationships with international clients, with payment terms negotiated transparently and directly.

Find your next client or project: Jobbers

Part 5: Country Comparison — Key 2026 Facts at a Glance

Disclaimer: All figures are indicative and sourced from publicly available data as of early 2026. Always verify with official government sources or a qualified professional before taking action.

Part 6: Practical Tips for Freelancers in the Region

Building an International Client Base

1. Optimize your profile for international discoverability — use English-language keywords for your skills, tools, and specializations
2. Build a strong portfolio — the single most important conversion driver for design, development, and content work
3. Collect testimonials and ratings — social proof signals trustworthiness to new clients instantly
4. Set competitive but sustainable rates — research what comparable freelancers in your sector charge for international clients
5. Use commission-free platforms like Jobbers — keeping 100% of your negotiated rate means every project grows your income faster

Managing Cross-Border Payments

• Open a multi-currency account (Wise Business, Revolut Business, or a local bank with international IBAN) to receive payments from EU and non-EU clients efficiently
• Be aware of currency conversion costs — these can quietly reduce actual earnings, especially for Serbian (RSD) and Czech (CZK) freelancers working in EUR/USD
• Check if your country has a double-taxation treaty with your main clients’ countries to avoid being taxed twice on the same income

Staying Compliant in 2026

• In the Czech Republic: activate your Data Box immediately if you have not — paper filing is no longer accepted
• In Hungary: monitor quarterly social contribution reporting obligations (changed from monthly for regular self-employed from 2026)
• In Serbia: check your ePorezi portal for your 2026 paušal decision and update your payment reference number (BOP)
• Consider hiring a local accountant — costs are low relative to the value of staying compliant and optimizing your tax position

FAQ: Freelancing in Czech Republic, Hungary & Serbia in 2026

Q1: Do I need to register a business to freelance legally in these countries?

A: In the Czech Republic, yes — you must register a trade license (živno / OSVČ) to legally issue invoices and pay taxes. In Hungary, registration as an egyéni vállalkozó is required to formally operate, but it is free and entirely online. In Serbia, residents earning from foreign clients who do not withhold Serbian taxes can use the self-taxation regime without a formal business registration, or register as a sole proprietor (preduzetnik) with the APR. Requirements depend on your income type and client location — always verify with a local expert.

Q2: Can foreigners freelance in Czech Republic, Hungary, and Serbia?

A: EU/EEA citizens can generally register as self-employed in Czech Republic and Hungary with standard documentation. Non-EU citizens face additional requirements: the Czech Republic offers the Živno Visa for non-EU nationals wanting to operate under a trade license, requiring a valid visa or residence permit. In Hungary, non-EEA third-country nationals typically need to set up a company rather than a sole proprietorship. In Serbia, foreign nationals need a work permit before registering as a sole proprietor. Always verify current immigration rules with the relevant embassy or official government source.

Q3: How does Jobbers.io differ from Upwork or Fiverr?

A: The primary difference is commissions. Major freelance platforms typically charge 10–20% of project earnings. Jobbers charges zero commission on completed work — freelancers and clients agree on payment terms directly, and the full amount stays with the freelancer. The platform uses a paid connects/credits system for submitting proposals (similar to Upwork’s Connects), but does not take a percentage of earnings from concluded work.

Q4: What are the 2026 Czech minimum social insurance contributions?

A: For OSVČ with main activity, the legally scheduled minimum social security contribution for 2026 is CZK 5,720/month, with minimum health insurance of CZK 3,306/month — a combined minimum of approximately CZK 9,026/month for established freelancers. Note that the incoming coalition government proposed capping the social insurance minimum at CZK 5,005/month through new legislation — verify the current applicable amount with ČSSZ at www.cssz.cz as this may change retroactively.

Q5: What is the KATA system in Hungary and can I use it in 2026?

A: KATA is Hungary’s simplified fixed-rate tax regime for self-employed individuals. In 2026, the monthly payment is HUF 50,000 — covering income tax, pension, and health contributions — with an annual revenue ceiling of HUF 18,000,000. Following the 2022 reform, KATA is only available when all clients are private individuals (natural persons) — not businesses or companies. If you work with corporate clients, KATA is not available to you. Verify current eligibility at www.nav.gov.hu.

Q6: What is Hungary’s VAT threshold in 2026?

A: The VAT exemption threshold was raised to HUF 20,000,000 in 2026 (from HUF 18,000,000 in 2025). This means freelancers with annual revenue below this amount can remain VAT-exempt, significantly reducing administrative obligations. The threshold is scheduled to increase further: HUF 22,000,000 in 2027 and HUF 24,000,000 in 2028.

Q7: How do Serbian flat-rate (paušal) entrepreneurs pay taxes in 2026?

A: The Serbian Tax Administration calculated 2026 taxes for all paušal entrepreneurs and issued decisions electronically via the ePorezi portal from January 19, 2026. Each entrepreneur has a new payment reference number (BOP) for 2026. Monthly payments are due by the 15th of each month. The 10% annual cap on tax base growth has been extended through the end of 2027, protecting flat-rate entrepreneurs from sudden large increases. Amounts vary by business activity, location, age, and registration period. Check your tax mailbox on eporezi.purs.gov.rs for your specific 2026 decision.

Q8: What are the best freelance sectors in Czech Republic, Hungary, and Serbia?

A: All three countries have strong IT and software development talent pools — backend development, mobile, cloud architecture, DevOps, and data engineering command the highest international rates. UI/UX design, digital marketing, content creation, and business consulting are also active markets. Serbia is particularly well-regarded for software development at competitive international rates. Hungary excels in financial services consulting, engineering, and enterprise software. The Czech Republic has strong demand for IT consulting, business process outsourcing, and technical project management.

Q9: Do Czech, Hungarian, and Serbian freelancers pay social security contributions?

A: Yes, in all three countries. In the Czech Republic, OSVČ pay both social security (pension + unemployment) and health insurance monthly, with 2026 minimum combined contributions reaching approximately CZK 9,026/month for established freelancers. In Hungary, contributions (18.5% social security + 13% social contribution tax) apply based on minimum wage thresholds and depend on the chosen tax regime. In Serbia, registered sole proprietors pay pension and disability insurance (24%) and health insurance (10.3%) — for paušal entrepreneurs, these are included in the fixed monthly decision amount. Always verify current rates with the relevant national authority.

Q10: Can I use Jobbers.io to find clients while living in Czech Republic, Hungary, or Serbia?

A: Yes. Jobbers is an international commission-free freelance marketplace open to professionals worldwide. Freelancers from Czech Republic, Hungary, and Serbia can create profiles, submit proposals to international clients using the platform’s connects system, and negotiate payment terms directly — without the platform deducting any commission from completed work.

Authoritative Resources & Further Reading

🇨🇿 Czech Republic

• Czech Trade License & Business Portal: www.businessinfo.cz
• Czech Financial Administration (Tax Authority): www.financnisprava.cz
• Czech Social Security Administration (ČSSZ): www.cssz.cz
• Data Box Activation (mandatory for OSVČ from 2026): www.mojedatovaschranka.cz

🇭🇺 Hungary

• Hungarian National Tax & Customs Administration (NAV): www.nav.gov.hu
• Helpers Hungary (English-language guide for expat freelancers): helpers.hu
• Helpers Finance — Tax guides: helpersfinance.hu

🇷🇸 Serbia

• Serbian Business Register Agency (APR): www.apr.gov.rs
• Serbian Tax Administration: www.purs.gov.rs
• Freelancer Portal — Serbian Tax Administration (EN): frilenseri.purs.gov.rs
• ePorezi Portal (for tax decisions and payments): eporezi.purs.gov.rs

🌍 Platform

• Jobbers — Commission-Free Freelance Marketplace: jobbers.io

Conclusion

Freelancing in the Czech Republic, Hungary, and Serbia offers genuine opportunity in 2026 — each with distinct legal structures, favorable simplified tax regimes, and growing international demand for local talent. The region’s combination of technical skill, competitive rates, and reasonable cost of living continues to attract both independent professionals and international clients.

2026 brings specific updates worth noting in each country: mandatory digital filing for Czech OSVČ, a raised VAT exemption threshold and new minimum wage in Hungary, and extended tax predictability for Serbian paušal entrepreneurs. Staying on top of these changes is key to avoiding penalties and optimizing your tax position.

Beyond compliance, the biggest lever for maximizing freelance income remains eliminating unnecessary costs — and platform commissions are one of the largest. Jobbers provides a commission-free environment where Czech, Hungarian, and Serbian freelancers can find international clients, negotiate payment terms directly, and keep what they earn.

⚠️ Final Disclaimer: This article is for informational purposes only. All figures, thresholds, and legal requirements referenced are based on publicly available data as of early 2026 and are subject to change. Always verify with official government portals or a qualified tax professional before making any decisions.