Free tool · 2026
How dependent are you on one client, and where are you on the 6M limit?
Two numbers no other tool gives you together: how much of your income leans on one client, and the pace that takes you to the 6M pausal limit.
How the two numbers are calculated
Client dependency (test samostalnosti)
We divide your biggest client's income by your total. Above 70% from one client, the Tax Administration can treat the relationship like employment. The goal is for no single client to pass roughly 50 to 60%.
Pace to the 6M limit
We take what you invoiced so far, divide by the months elapsed, and project the full year. If that pace crosses 6,000,000 RSD before December, you see the month you are on track to hit it.
Common questions
Is this tax advice?
No. It is a quick estimate from the numbers you enter, to help you see the risk early. For your exact situation, talk to your accountant.
What counts toward the 6M limit?
Your total invoiced revenue in the calendar year. Foreign-currency invoices count at the NBS middle rate on the day they are paid.
Why does one client at 70% matter?
If most of your income comes from a single client, the Tax Administration can argue it is really employment (test samostalnosti), which carries higher taxes. Spreading income lowers that risk.