Serbia Tax Exempt IncomeSome forms of income in Serbia are tax-exempt as follows:
- Receipts from a private pension fund.
- Old age pension and disability pension;
- Prizes from lotteries and games of chance to the maximum of 10,000 Dinars.
- Income from Dinar sight deposits and public loans.
- Income from the sale of real estate invested into solving own housing problem, within 60 days from the date of sale.
- The paid tax on capital gain is refunded to a taxpayer who invests the proceeds of sale for the purposes of solving own housing problem, within the next 10 months.
- Property insurance receipts.
- Parent and children benefits.
- Disability benefits.
- Humanitarian aid.
- Dividend between two resident companies.
The following amounts are subject to the definition and ceilings in Serbian law:
|Payments to an independent pension fund.||Up to 3,000 Dinars a month per person.|
|Public transport allowance.||Up to 800 Dinars per month.|
|Solidarity relief (illness, medical rehabilitation or disability) of an employee or member of his/her family.||Up to 10,000 Dinars per month.|
|Grants and loans to pupils and students amounting.||Up to 3,000 Dinars per month.|
|Parent and child allowance.|
Note: The information in this site is for general guidance only. Users of this site are advised to take professional advice before taking practical tax decisions.
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