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 |
