In the “Official Gazette of RS”, No. 10/2022, harmonized dinar non-taxable amounts from the Law on Personal Income Tax were published, which are applied from February 1, 2022, to January 31, 2023.

Article 9, Paragraph 1 Non-taxable amounts (dinar)
The assistance paid by an employer to a family member in the event of the death of an employee or retired employee – item 9) 76.281
Scholarships and loans for pupils and students – item 12) 33.413
Food allowance – food allowance paid to amateur athletes by amateur sports clubs, under the law governing sports – item 13) 10.898
Remuneration for the work of members of election commissions, polling stations, and work on the census – item 29) 5.851
Financial assistance to natural persons who are not employed by the provider – item 30) 14.480
Reimbursement of living expenses for natural persons participating in programs of the European Union and other international organizations – item 31) 111.380

Article 18. paragraph 1: Non-taxable amount (dinar)
Reimbursement of documented transport costs for arrival and departure from work – item 1) 4.359
Per diem for a business trip in the country – item 2) 2.617
Remuneration for business travel – item 5) 7.630
Solidarity assistance in case of illness, health rehabilitation, or disability of an employee or a member of his family – item 7) 43.591
Gift for children of employees up to 15 years of age, on the occasion of the New Year and Christmas – item 8) 10.898
Jubilee award to employees, following the law governing work – item 9) 21.794
Assistance in case of death of an employee’s family member – item 9a) 76.281

Article 21a paragraph 2: Non-taxable amount (dinar)
The premium for voluntary health insurance and pension contribution to the voluntary pension fund 6.541

Article 83. paragraph 4: Non-taxable amount (dinar)
Individually realized profit – point 1) 111.380

Article 85. paragraph 1: Non-taxable amount (dinar)
Rewards and other similar benefits to natural persons who are not employed by the payer – item 11) 14.480