Parliament of Serbia adopted amendments to the Personal Income Tax Law and the Law on Mandatory Social Security Contributions. Amendments come into effect from 01 January 2026.
An overview of the most important changes is provided below:
The non-taxable amount for salary tax calculation is increased
The non-taxable amount used to determine the salary tax base will increase for more than 20%, effective 1 January 2026, to RSD 34,221 (from RSD 28,423).
Next adjustment will be from 1 January 2027.
Extension of the validity of the relief for payroll tax and social contributions for new employees
The validity of the new hires relief for payroll tax and contributions for compulsory social insurance extended until 31 December 2026.
Registration with the National Employment Service simplified for individuals under 30.
Shortened period for mandatory holding units of alternative investment funds
The mandatory period of holding units of an alternative investment fund, on the basis of which the taxpayer is entitled to a tax credit for the annual personal income tax, has been shortened from three to two years.
Amended deadlines for filing tax returns for seafarers
The deadline for submitting tax returns for income generated bz seafarers' is changed and now is up to 30 days from the end of the third quarter of the current year, for income earned in the previous year.
Clarified methods for tax returns filing for certain types of income
Tax return | Filing method |
Self-employment income | Only electronically |
Capital gains | Electronically or in paper form
|
Income from real estate | Electronically or in paper form
|
Hospitality services income | Only in paper form |
Amendments to Personal Income Tax and Social Security Contributions Adopted
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