Non-taxable salary component increased by 13.7% in 2025

In the current year, employers in Serbia will pay a lower tax on salaries, because the non-taxable salary component has been increased by the same percentage by which the minimum wage has been increased – 13.7%, which, in nominal terms, is RSD 3,423.

Therefore, instead of RSD 25,000, in this year, RSD 28,423 of a salary will not be subject to taxation.

For workers who don’t work full-time, the reduction is proportional to the working hours relative to the full working hours.

If the employee works at two or more employers, each employer calculates the reduction proportional to the time spent at that employer, whereby the total reduction may not exceed the amount of RSD 28,423 a month.

salary tax

non taxable salary component