OVERVIEW OF HARMONIZED NON-TAXABLE AMOUNTS UNDER THE LAW ON PERSONAL INCOME TAX
| Description | NON-TAXABLE AMOUNTS FOR PERIOD 01.02.2022. – 31.01.2023. | NON-TAXABLE AMOUNTS FOR PERIOD 01.02.2021. – 31.01.2022. |
|---|---|---|
| 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 | 76.281 | 70.696 |
| Scholarships and loans to pupils and students – Point 12 | 33.413 | 30.967 |
| Meal allowance paid to amateur athlete by amateur sports clubs, in accordance with the law dealing with sports- Point 13 | 10.898 | 10.100 |
| Compensation for the work done by persons in the electoral commissions, polling stations and polling boards conducting population census – Point 29 | 5.851 | 5.423 |
| Financial assistance to individuals who are not employed with the donor – Point 30 | 14.480 | 13.420 |
| Allowance given to persons who participate programs EU and other international organisations – Point 31 | 111.380 | 103.225 |
| Harmonized dinar non-taxable amounts in Articles 15a, 2, 4 and 5 | ||
| Non-taxable amount of earnings | 19.300 | 18.300 (1.1.2022-31.1.2022 amount is 19.300) |
| Harmonized dinar non-taxable amounts in Article 18 paragraph 1: | ||
| Refund of DOCUMENTED expenses for travelling to and from work – Point 1 | 4.359 | 4.040 |
| Daily allowance on business trips in Serbia – Point 2 | 2.617 | 2.425 |
| Refund of transportation expenses on business trips- Point 5 | 7.630 | 7.071 |
| Solidarity relief in the event of sickness, medical rehabilitation or disability of an employee or member of his/her family – Point 7 | 43.591 | 40.399 |
| New Year and Christmas gifts to the employees’ children up to 15 years of age – Point 8 | 10.898 | 10.100 |
| Jubilee awards to employees in accordance with the Labour Law – Point 9 | 21.794 | 20.198 |
| Allowance given in the event of death of employees family member – Point 9a | 76.281 | 70.696 |
| Child Birth Aid – Item 12 | up to the average salary paid in the Republic according to the latest published data of the Authority responsible for statistics, per newborn child | up to the average salary paid in the Republic according to the latest published data of the Authority responsible for statistics, per newborn child |
| Harmonized dinar non-taxable amounts in Article 21a paragraph 2: | ||
| voluntary health insurance premium and a pension contribution to a voluntary pension fund | 6.541 | 6.062 |
| Harmonized dinar non-taxable amounts in Article 83, paragraph 4: | ||
| Games-of-chance earned winnings – Point 1 | 111.380 | 103.225 |
| 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 | 14.480 | 13.420 |
