{"id":1063,"date":"2021-01-13T12:53:41","date_gmt":"2021-01-13T12:53:41","guid":{"rendered":"https:\/\/www.profitplus.rs\/?p=1063"},"modified":"2021-01-13T12:53:41","modified_gmt":"2021-01-13T12:53:41","slug":"types-of-nontaxable-income-to-be-used-after-1st-january-2021-in-calculating-personal-income-tax","status":"publish","type":"post","link":"https:\/\/www.profitplus.rs\/en\/types-of-nontaxable-income-to-be-used-after-1st-january-2021-in-calculating-personal-income-tax\/","title":{"rendered":"Types of nontaxable income to be used after 1st January 2021 in calculating personal income tax"},"content":{"rendered":"

Any references to individual articles and points mentioned below are to the Personal Income Tax Act.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Item no.<\/strong><\/td>\nDescription<\/strong><\/td>\nAdjusted amounts of tax-free income in RSD<\/strong><\/td>\n<\/tr>\n
1)<\/strong><\/td>\nAdjusted RSD amounts of non-taxable income from Article 9(1):<\/strong><\/td>\n\u00a0<\/strong><\/td>\n<\/tr>\n
 <\/td>\n– aid extended to a family member of a deceased employee or retired employee – point 9)<\/td>\n69,789<\/strong><\/td>\n<\/tr>\n
 <\/td>\n– scholarships and student loans – point 12)<\/td>\n30,570<\/strong><\/td>\n<\/tr>\n
 <\/td>\n– food allowance paid by amateur sports clubs to amateur sportsmen in line with the law regulating sports – point 13)<\/td>\n9,970<\/strong><\/td>\n<\/tr>\n
 <\/td>\n– remuneration to members of an electoral commission, voting and election board and to those involved in conducting a population census – point 29)<\/td>\n5,353<\/strong><\/td>\n<\/tr>\n
 <\/td>\n– financial aid to individuals not employed with the donor – point 30)<\/td>\n13,248<\/strong><\/td>\n<\/tr>\n
 <\/td>\n– reimbursement of accommodation costs to natural persons participating in the programmes run by the European Union and other international organisations – point 31)<\/td>\n101,900<\/strong><\/td>\n<\/tr>\n
2)<\/strong><\/td>\nAdjusted RSD amounts of non-taxable income from Article 15a(2)(4)(5):\u00a0<\/strong><\/td>\n\u00a0<\/strong><\/td>\n<\/tr>\n
 <\/td>\n– tax-free portion of salary<\/td>\n18,300*<\/strong><\/td>\n<\/tr>\n
3)<\/strong><\/td>\nAdjusted RSD amounts of non-taxable income from Article 18(1):<\/strong><\/td>\n\u00a0<\/strong><\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\n– <\/strong>reimbursement of documented expenses incurred in travelling to and from the place of work – point 1)<\/td>\n3,988<\/strong><\/td>\n<\/tr>\n
 <\/td>\n– daily allowance for a domestic business trip – point 2)<\/td>\n2,394<\/strong><\/td>\n<\/tr>\n
 <\/td>\n– reimbursement of travel bills while on a business trip – point 5)<\/td>\n6,980<\/strong><\/td>\n<\/tr>\n
 <\/td>\n– solidarity aid in case of sickness, health rehabilitation or disability of an employee or member of his\/her family – point 7)<\/td>\n39,881<\/strong><\/td>\n<\/tr>\n
 <\/td>\n– New Year and Christmas gifts to children of employees under the age of 15 – point 8)<\/td>\n9,970<\/strong><\/td>\n<\/tr>\n
 <\/td>\n– jubilee awards for employees under the labour law – point 9)<\/td>\n19,939<\/strong><\/td>\n<\/tr>\n
 <\/td>\n– assistance in the event of an employee\u2019s family member dying – point 9a)<\/td>\n69,789<\/strong><\/td>\n<\/tr>\n
4)<\/strong><\/td>\nAdjusted RSD amounts of non-taxable income from Article 21a(2):<\/strong><\/td>\n\u00a0<\/strong><\/td>\n<\/tr>\n
 <\/td>\n– voluntary health insurance premium and pension contribution into a voluntary pension fund<\/td>\n5,984<\/strong><\/td>\n<\/tr>\n
5)<\/strong><\/td>\nAdjusted RSD amounts of non-taxable income from Article 83(4):<\/strong><\/td>\n\u00a0<\/strong><\/td>\n<\/tr>\n
 <\/td>\n– individually earned gain – point 1)<\/td>\n101,900<\/strong><\/td>\n<\/tr>\n
6)<\/strong><\/td>\nAdjusted RSD amounts of non-taxable income from Article 85(1):<\/strong><\/td>\n\u00a0<\/strong><\/td>\n<\/tr>\n
 <\/td>\n– awards and other related benefits provided to individuals not working for the payer – point 11)<\/td>\n13,248<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Any references to individual articles and points mentioned below are to the Personal Income Tax Act. Item no. Description Adjusted … <\/i>More info<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":99,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[14],"tags":[],"yoast_head":"\nTypes of nontaxable income to be used after 1st January 2021 in calculating personal income tax - PROFIT PLUS West Balkans<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.profitplus.rs\/en\/types-of-nontaxable-income-to-be-used-after-1st-january-2021-in-calculating-personal-income-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Types of nontaxable income to be used after 1st January 2021 in calculating personal income tax - PROFIT PLUS West Balkans\" \/>\n<meta property=\"og:description\" content=\"Any references to individual articles and points mentioned below are to the Personal Income Tax Act. 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