OVERVIEW OF HARMONIZED NON-TAXABLE AMOUNTS UNDER THE LAW ON PERSONAL INCOME TAX
| Description | NON-TAXABLE AMOUNTS FOR PERIOD 01.02.2019. – 31.01.2020. | NON-TAXABLE AMOUNTS FOR PERIOD 01.02.2018. – 31.01.2019. |
|---|---|---|
| Harmonized non-taxable dinar amounts in Article 9 paragraph 1: | ||
| Allowance given in the event of death of an employee, member of his/her family or retired employee – Point 9 | 68,488 | 67,145 |
| Scholarships and loans to pupils and students – Point 12 | 11,741 | 11,511 |
| Meal allowance paid to amateur athlete by amateur sports clubs, in accordance with the law dealing with sports- Point 13 | 9,784 | 9,592 |
| Compensation for the work done by persons in the electoral commissions, polling stations and polling boards conducting population census – Point 29 | 5,253 | 5,150 |
| Financial assistance to individuals who are not employed with the donor – Point 30 | 13,001 | 12,746 |
| Harmonized dinar non-taxable amounts in Articles 15a, 2, 4 and 5 | ||
| Non-taxable amount of earnings | 15,300 | 15,000 |
| Harmonized dinar non-taxable amounts in Article 18 paragraph 1: | ||
| Refund of expenses for travelling to and from work – Point 1 | 3,914 | 3,837 |
| Daily allowance on business trips in Serbia – Point 2 | 2,349 | 2,303 |
| Refund of transportation expenses on business trips- Point 5 | 6,850 | 6,716 |
| Solidarity relief in the event of sickness, medical rehabilitation or disability of an employee or member of his/her family – Point 7 | 39,137 | 38,370 |
| New Year and Christmas gifts to the employees’ children up to 15 years of age – Point 8 | 9,784 | 9,592 |
| Jubilee awards to employees in accordance with the law governing labor (ili work?) – Point 9 | 19,567 | 19,183 |
| Harmonized dinar non-taxable amounts in Article 21a paragraph 2: | ||
| voluntary health insurance premium and a pension contribution to a voluntary pension fund | 5,872 | 5,757 |
| Harmonized dinar non-taxable amounts in Article 83, paragraph 4: | ||
| Games-of-chance earned winnings – Point 1 | 100,000 | 11,684 |
| Harmonized dinar non-taxable amounts in Article 85 paragraph 1: | ||
| Rewards and other similar payments to individuals who are not employed with the payer – Point 11 | 13,001 | 12,746 |