Conformation of non-taxable amounts in dinars pursuant to the Law on personal income tax

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The National Assembly of the Republic of Serbia published in the Official Gazette No. 6/2014 conformed amounts of personal income tax in dinars, with the annual consumer price index in 2013, which shall be applied from 1 February 2014.

Article 9. and Article 18. of the Law on personal income tax („Official Gazette of RS“, No.24/2001,…6/2014) determine the conformed non-taxable amounts in dinars, as follows:

  • Contribution in case of death of employee, member of his family, or retired employee 62.157 dinars;
  • Scholarships and loans of pupils and students 10.656 dinars;
  • Food allowance paid by the amateur sport clubs to the amater sportsmen, in accordance to the Law regulating sport 8.880 dinars;
  • Non-taxable amount of salary 11.242 dinars;
  • Public traffic costs allowance for arrival and return from work 3.552 dinars;
  • Local travel allowance 2.132 dinars;
  • Traffic allowance on business trip 6.216 dinars;
  • Solidary contribution in case of illness, health rehabilitation or dissability of the employee or member of his family 35.519 dinars;
  • Presents for employee’s children, not older than 15 years for New Year and Christmas 8.880 dinars;
  • Jubilee prize for the employees in accordance with the law governing employment

Premium for voluntary health insurance and pension contribution to the voluntary pension fund 5.329 dinars.

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