Introduction
Starting 1 January 2025, several key updates to Serbia's tax
and contribution regulations have come into effect. These changes,
introduced via amendments to the Law on Citizens' Income Tax,
impact the non-taxable income threshold, as well as the minimum and
maximum contribution bases, reflecting the government's efforts
to adjust financial policies to current economic conditions.
Key Updates
Non-Taxable Income Threshold
The non-taxable income threshold has been increased from RSD
25,000 to RSD 28,423, offering additional relief to taxpayers and
increasing take-home pay for many individuals.
Minimum Salary Adjustments
The hourly minimum wage has risen by 13.7%, moving from RSD 271
to RSD 308. Consequently, the monthly minimum salary for 160
working hours increases from RSD 49,280 to RSD 56,672 for 184
working hours.
