Types of nontaxable income to be used after 1st January 2021 in calculating personal income tax


Any references to individual articles and points mentioned below are to the Personal Income Tax Act.

Item no. Description Adjusted amounts of tax-free income in RSD
1) Adjusted RSD amounts of non-taxable income from Article 9(1):  
  – aid extended to a family member of a deceased employee or retired employee – point 9) 69,789
  – scholarships and student loans – point 12) 30,570
  – food allowance paid by amateur sports clubs to amateur sportsmen in line with the law regulating sports – point 13) 9,970
  – remuneration to members of an electoral commission, voting and election board and to those involved in conducting a population census – point 29) 5,353
  – financial aid to individuals not employed with the donor – point 30) 13,248
  – reimbursement of accommodation costs to natural persons participating in the programmes run by the European Union and other international organisations – point 31) 101,900
2) Adjusted RSD amounts of non-taxable income from Article 15a(2)(4)(5):   
  – tax-free portion of salary 18,300*
3) Adjusted RSD amounts of non-taxable income from Article 18(1):  
  reimbursement of documented expenses incurred in travelling to and from the place of work – point 1) 3,988
  – daily allowance for a domestic business trip – point 2) 2,394
  – reimbursement of travel bills while on a business trip – point 5) 6,980
  – solidarity aid in case of sickness, health rehabilitation or disability of an employee or member of his/her family – point 7) 39,881
  – New Year and Christmas gifts to children of employees under the age of 15 – point 8) 9,970
  – jubilee awards for employees under the labour law – point 9) 19,939
  – assistance in the event of an employee’s family member dying – point 9a) 69,789
4) Adjusted RSD amounts of non-taxable income from Article 21a(2):  
  – voluntary health insurance premium and pension contribution into a voluntary pension fund 5,984
5) Adjusted RSD amounts of non-taxable income from Article 83(4):  
  – individually earned gain – point 1) 101,900
6) Adjusted RSD amounts of non-taxable income from Article 85(1):  
  – awards and other related benefits provided to individuals not working for the payer – point 11) 13,248

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