Harmonized non-taxable amounts of personal income tax have been determined – applicable from February 1, 2023
Based on Article 12a paragraph 3 of the Law on personal income tax (hereinafter: “ZPDG”), the Government of the Republic of Serbia publishes the harmonized dinar non-taxable amounts of personal income tax from Article 9, paragraph 1, item 9), 12), 13), 29), 30) and 31), Article 18, paragraph 1, item 1), 2), 5), 7), 8), 9) and 9a), Article 21a paragraph 2, Article 83 paragraph 4 item 1) and Article 85 paragraph 1 item 11) of the “ZPDG” by annual consumer price index in 2022. The amounts were published in the Official Gazette of the RS No. 6/23, dated January 27, 2023, and shall be applied to all payments made from February 1, 2023 – regardless of the month for which the payment is made.
We remind you that the non-taxable amount of income in the amount 21,712 dinars applies from January 1, 2023.

Usklađeni dinarski neoporezivi iznosi poreza na dohodak građana

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