Pursuant to article 12a, paragraph 2 of the Personal Income Tax Law ("Official Gazette of the
Republic of Serbia" number 24/01, 80/02, 80/02 – other Law, 135/04, 62/06, 65/06 correction, 31/09 and 44/09),
The Government proclaims
THE NON-TAXABLE DINAR (RSD) PERSONAL INCOME TAX AMOUNTS
STATED IN ARTICLE 9, PARAGRAPH 1, ITEMS 9), 12) AND 13), ARTICLE 15а
PARAGRAPH 2, ARTICLE 18, PARAGRAPH 1, ITEMS 1), 2), 4), 5), 6) AND 7),
ARTICLE 21а, ARTICLE 83, PARAGRAPH 5, ITEM 1) AND ARTICLE 101а
PARAGRAPHS 1, 3 AND 4 OF THE PERSONAL INCOME TAX LAW ADJUSTED
TO THE RATE OF INCREASE IN RETAIL PRICES IN THE YEAR 2009
(Official Gazette of the Republic of Serbia no. 3/10)
Basic text effective as of 01/02/2010, applicable as of 01/02/2010
1. The adjusted Dinar (RSD) non-taxable personal income tax amounts stated in article 9,
paragraph 1, items 9), 12) and 13), article 15а, paragraph 2, article 18, paragraph 1, items 1),
2), 4), 5), 6) and 7), article 21а, article 83, paragraph 5, item 1) and article 101а, paragraphs
1, 3, and 4 of the Personal Income Tax Law ("Official Gazette of the Republic of Serbia"
number 24/01, 80/02, 80/02, 135/04, 62/06, 65/06, 31/09 and 44/09) are as follows:
adjusted Dinar (RSD)
non-taxable amounts
1) in article 9, paragraph 1:
- support in the event of employee’s death, the death of his/her
family member or a retired employee - item 9)
45.423
- pupils and students’ scholarships and loans - item 12)
7.787
- meal allowance – food allowance paid out to armature sportsmen
by armature sports clubs, in accordance with the law relevant for
sport - item 13)
6.489
2) in article 15а, paragraph 2:
- non-taxable earnings amount
6.554
3) in article 18. paragraph 1:
- travel allowance for the costs of traveling incurred by using public
transport - item 1)
2.596
- per diem charge for business trip in the country - item 2)
1.557
- travel allowance for the business trip - item 4)
4.542
- solidarity support in the event of illness, health rehabilitation or
disability of the employee or the member of his/her family - item 5)
25.956
- present for the children of the employees, aged up to 15 years, for
New Year and Christmas - item 6)
6.489
- jubilee present for employees, in accordance with the labor law item 7)
12.978
4) in article 21а:
- premium of a voluntary additional pension and disability insurance
and pension contribution in a voluntary pension fund
3.894
5) in article 83, paragraph 5, item 1):
- individual gain from the games of chance
19.467
6) in article 101a, paragraphs 1, 3 and 4:
- non-taxable earnings amount
6.554
2. The adjusted RSD non-taxable personal income tax amounts stated in item 1 become
effective as of 1 February 2010.
05 number 43-393/2010
In Belgrade, on 21 January 2010.
The Government
The first vice president of the Government – Deputy to the President of the Government,
Ivica Dacic, sgd.