• Tax Highlights - January 2019
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Tax Highlights - January 2019

30 January 2019

PUBLISHED UPDATED NON-TAXABLE RSD AMOUNTS FOR PERSONAL INCOME TAX

 

Based on the provisions of the Serbian Personal Income Tax Law, Government of the Republic of Serbia published non-taxable RSD amounts for the personal income tax:

No

Reimbursements and non-taxable amounts

From 1st of February 2019

1 Nontaxable amount for salary 15,300
2 Travel expenses for traveling from and to the job 3,914
3 Per diem allowances in Serbia 2,349
4 Reimbursement for usage of own vehicle in business purposes 6,850
5 Solidar help in case of illness, medical recovery on invalidity of the employees or member of her/his family 39,137
6 Gifts for children of the employees up to 15 years old for New Year and Christmas  9,784
7 Jubilee awards for emloyees 19,567
8 Insurance premiums for voluntary pensions insurance 5,872
9 Scolarship and loans to the pupils and students 11,741
10 Help in case of death of employee, member of his/hers family or retired employee 68,488
11 Reimbursement for sport players amaters paid by clubs 9,784
12 Realized individual gains (Article 83 paragraph 4 point 1) 100,000
13 Awards, monetary assistance and other amounts given to individuals not employed at the payer 13,001
14 Remunerations for the work of election bodies and for the work on population census 5,253