In the “Official Gazette of the RS”, number 6/2023, the adjusted dinar non-taxable amounts from the Law on Personal Income Tax applied from February 1, 2023, to January 31, 2024, were published.
The adjusted dinar non-taxable amounts
The adjusted dinar non-taxable amounts we listed in the following table.
| Adjusted non-taxable amounts (RSD) | |
|---|---|
| Article 9, paragraph 1: | |
| Financial assistance that, in the event of the death of an employee or a retired employee, the employer pays to a member of his family – point 9) | 87 799 |
| Scholarships and loans for pupils and students – point 12) | 38 458 |
| Food allowance – food fee paid to amateur athletes by amateur sports clubs, by the law governing sports – point 13) | 12 544 |
| Remuneration for the work of members of election commissions, polling and voting committees and work on the population census – point 29) | 6 735 |
| Financial assistance to natural persons who are not employed by the provider – point 30) | 16 666 |
| Reimbursement of accommodation costs for natural persons participating in the programs of the European Union and other international organizations – point 31) | 128 198 |
| Article 18, paragraph 1: | |
| Reimbursement of documented transportation costs for arrival and departure from work – point 1) | 5 017 |
| Daily allowance for business trips in the country – point 2) | 3 012 |
| Transportation allowance on a business trip – point 5) | 8 782 |
| Joint assistance in case of illness, health rehabilitation or disability of an employee or a member of his family – item 7) | 50 173 |
| Gifts to children of employees, aged up to 15, on the occasion of New Year and Christmas – point 8) | 12 544 |
| Jubilee award to employees, by the law governing work – point 9) | 25 085 |
| Financial assistance in case of death of an employee’s family member – point 9a) | 87 799 |
| Article 21a, paragraph 2: | |
| The premium for voluntary health insurance and pension contribution to a voluntary pension fund | 7 529 |
| Article 83, paragraph 4: | |
| Individual gain – point 1) | 128 198 |
| Article 85, paragraph 1: | |
| Awards and other similar benefits to natural persons who are not employed by the provider – point 11) | 16 666 |
