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Serbia Individual - Significant developments

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The amendments to the Personal Income Tax (PIT) Law, applicable as of January 2019, explain in more details the tax treatment in acquisitions and the taxation of securities, introduce additional tax exemptions and tax relief, and introduce new policies regarding the tax treatment of revenues arising from catering services and tourism, all with a view to suppressing the grey economy and to creating better conditions for achieving legality of the informal sector.

The salary tax rate remains 10%.

With the latest changes, applicable as of January 2019, the non-taxable amount for salary tax increased to 15,300 Serbian dinars (RSD).


Last Reviewed - 22 July 2019

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