The Law on Personal Income Tax adjusts non-taxable amounts each year according to the consumer price index from the previous year. Non-taxable amounts now apply from February 1, 2024, to January 31, 2025, and are determined based on the index from 2023. Therefore, these amounts represent income on which personal income tax is not calculated and paid.
In 2024, the non-taxable salary amount is 25,000 dinars, which is applied to the calculation and payment of salary tax and salary compensation from January 1, 2024.
The non-taxable compensation for documented transportation costs for arrival and departure from work in 2024 is 5,398 dinars. Also, the non-taxable amount for per diems for business trips in the country increased by more than 200 dinars, amounting to 3,241 dinars. The part of the transport allowance on business trips that is not taxed has increased to 9,449 dinars, based on the most recent update of non-taxable amounts.
When it comes to Social Solidarity allowance in case of illness, health rehabilitation or disability of an employee or a member of his/her family, the non-taxable amount is 53,986.00 dinars. For example, in case of payment of Social Solidarity allowence of 70,000 dinars, no tax is paid on 53,986 dinars, while the remaining 16,014 dinars are taxed.
Furthermore, the amount of aid that is non-taxable in the case of the death of a family member or employe/retirered employee has been increased and now amounts to 94,472 dinars.
According to the new rules, employers will be able to pay gifts to employees’ children for the holidays without calculating taxes up to 13,497 dinars.
The non-taxable amount for jubilee awards given to employees will be 26,991 dinars starting February 2024.
The premium for voluntary health insurance and pension fund contributions will be tax-free in amounts up to 8,101 dinars.
The non-taxable amount of compensation for scholarships and student loans increased by about 3,000 dinars, specifically to 41,381 dinars.
Other adjusted non-taxable amounts from 1 February 2024 include:
· Fees for the nutrition of amateur athletes in the amount of 13,497 dinars,
· Compensation for work in electoral commissions and population censuses in the amount of 7,247 dinars,
· Financial aid to unemployed individuals in the amount of 17,933 dinars.
· Reimbursement of expenses for participation in international programs of the European Union and other international organizations in the amount of 137,941 dinars,
· Profits from gambling in the amount of 137,941 dinars,
· Awards and similar benefits to individuals who are not employed by the payer and are the result of work or other types of contributions in the amount of 17,933 dinars.
