Serbia: Individual income tax changes for 2016 | KPMG | GLOBAL

Serbia: Individual income tax changes for 2016

Serbia: Individual income tax changes for 2016

New provisions under Serbia’s individual (personal) income tax law are generally effective 1 January 2016; however, certain real estate-related tax provisions are not effective until 2017.


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Among the new law provisions are measures concerning:

  • Amounts or payments that are exempt from individual income tax (including employment termination payments)
  • Base salary amounts for employees seconded to work abroad
  • Exemptions for certain benefits such as per diem payments and the use of company cars


Read a January 2016 report (English) [PDF 211 KB] and Serbian [PDF 216 KB] prepared by the KPMG member firm in Serbia

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