Serbia: Per diem amount, foreign business travel | KPMG | GLOBAL

Serbia: Non-taxable per diem amount, foreign business travel

Serbia: Per diem amount, foreign business travel

There is a decrease, by €15, in the non-taxable amounts of per diem reimbursements for business travel. Accordingly, employers that pay per diems to employees for foreign business travel about a threshold of €15 must calculate salary tax, at a rate of 10% on the amount of the per diems above €15.


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The change is reflected in a resolution published in the official gazette of Serbia, and is effective 14 October 2015.

Amounts paid as compensation for the costs of lodging on business trips (when a receipt is provided) will continue not to be subject to salary tax.


Read an October 2015 report [PDF 136 KB] prepared by the KPMG member firm in Serbia: Tax Alert

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