Harmonized dinar non-taxable amounts from the Personal Income Tax Law for payments from February 1, 2023 to January 31, 2024 ("Official Gazette of the RS", No. 6 of January 27, 2023):

OVERVIEW OF ADJUSTED NON-TAXABLE AMOUNTS

No. DESCRIPTION
Non-taxable amounts in dinars

Amounts applicable up to

31 January 2023

 Amounts applicable starting form 1 February 2023
I Non-taxable amounts from Article 9 paragraph 1 PIT Law    
1. Assistance that, in the event of the death of an employee or a retired employee, the employer pays to a member of his family - point 9) 76.281 87.799
2. Student scholarships and loans - item 12) 33.143 38.458
3.  Meal fee - food fee paid to amateur athletes by amateur sports clubs, in accordance with the law regulating sports - point 13) 10.898 12.544
4. Remuneration for the work of members of election commissions, polling and voting committees and for work on the population census - item 29) 5.851 6.735
5. Financial assistance to natural persons who are not employed by the provider - item 30) 14.480 16.666
6. Reimbursement of living expenses for natural persons participating in the programs of the European Union and other international organizations - item 31) 111.380 128.198
II Non-taxable amounts from Article 18, paragraph 1, PIT Law    
1. Reimbursement of documented transportation costs for arrival and departure from work - point 1) 4.359 5.017
2. Per diem for official travel in the country - item 2) 2.617 3.012
3. Transportation allowance on an official trip by own car - item 5) 7.630 8.782
4. Solidarity assistance in case of illness, health rehabilitation or disability of an employee or a member of his family - item 7) 43.591 50.173
5. Gift to children of employees, aged up to 15, on the occasion of New Year and Christmas - item 8) 10.898 12.544
6. Jubilee award to employees, in accordance with the law governing work - point 9) 21.794 25.085
7. Assistance in the event of the death of an employee's family member - item 9a) 76.281 87.799
III Non-taxable amount from Article 21a paragraph 2 of the PIT Law and Article 13 paragraph 3 of the Law on Contributions for Mandatory Social Insurance    
1. Premium for voluntary health insurance and pension contribution to the voluntary pension fund 6.541 7.529
IV Non-taxable amount from Article 83, paragraph 4, item 1) PIT Law    
1. Individually realized winnings from games of chance 111.380 128.198
V Non-taxable amount from Article 85, paragraph 1, item 11) PIT Law    
1. Awards and other similar benefits to natural persons who are not employed by the payer 14.480 16.666