Serbia's National Assembly (parliament) has approved amendments to the Personal Income Tax Law, including:
- An increase in the non-taxable amount for salary tax purposes from RSD 28,423 to RSD 34,221 per month; and
- An extension of the exemption from salary taxes due by employers in respect of new first-year employees until 31 December 2026 (65% to 75% exemption).
The amendments are effective from 1 January 2026.