Harmonized dinar non-taxable amounts from the Law on Personal Income Tax for payments from February 1, 2022 to January 31, 2023 (“Official Gazette of the RS”, number 10 of January 28, 2022):
- Non-taxable amount of salary (Article 15a) – 19,300 dinars*
* this amount does not change compared to the existing one because it was changed from January 1, 2022. - Reimbursement of documented transportation costs for arrival and departure from work (Article 18, paragraph 1, item 1) – 4,359 dinars
- Per diem for official travel in the country (Article 18, paragraph 1, point 2) – 2,617 dinars
- Transportation fee on an official trip (Article 18, paragraph 1, item 5) – 7,630 dinars
- Solidarity aid in case of illness, health rehabilitation or disability of an employee or a member of his family (Article 18, paragraph 1, point 7) – 43,591 dinars
- Gift to children of employees, aged up to 15, on the occasion of New Year and Christmas (Article 18, paragraph 1, item 8) – 10,898 dinars
- Jubilee award to employees (Article 18, paragraph 1, item 9) – 21,794 dinars
- Assistance in case of death of an employee’s family member (Article 18, paragraph 1, point 9a) – 76,281 dinars
- Solidarity aid for the birth of a child (Article 18, paragraph 1, item 12) – up to the amount of the average salary paid in the Republic according to the last published data of the Republic’s authority responsible for statistics.
- Premium for voluntary health insurance and pension contribution to the voluntary pension fund (Article 21a paragraph 2) – 6,541 dinars
- Assistance in case of death of an employee or retired employee (Article 9, paragraph 1, point 9) – 76,281 dinars
- Student scholarships and loans (Article 9, paragraph 1, point 12) – 33,413 dinars
- Meal fee – food fee paid to amateur athletes by amateur sports clubs (Article 9, paragraph 1, point 13) – 10,898 dinars
- Compensation for the work of members of electoral commissions (except members of the REC), polling and voting committees, as well as compensation for work on the population census (Article 9, paragraph 1, item 29) – 5,851 dinars
- Cash assistance to natural persons who are not employed by the provider, and which does not represent an equivalent for some of their work (Article 9, paragraph 1, item 30) – 14,480 dinars
- Reimbursement of living expenses for natural persons participating in the programs of the European Union and other international organizations (Article 9, paragraph 1, item 31) – 111,380 dinars
- Individually realized winnings from games of chance (Article 83, paragraph 4, item 1) – 111,380 dinars
- Awards and other similar benefits to natural persons who are not employed by the payer, and which result from work or other types of contributions (Article 85, paragraph 1, point 11) – 14,480 dinars
