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Published in the Službeni glasnik RS, Nos. 24/01 of 12 April 2001, 80/02 of 26 November 2002, 80/02 of 26 November 2002 (other law), 135/04 of 21 December 2004, 62/06 of 19 July 2006, 65/06 of 28 July 2006 (Corrigendum), 31/09 of 30 April 2009, 44/09 of 9 June 2009, 18/10 of 26 March 2010, 50/11 of 8 July 2011, 91/11 of 2 December 2011 (Decision CC), 93/12 of 28 September 2012, 114/12 of 4 December 2012 (Decision CC), 47/13 of 29 May 2013, 48/13 of 31 May 2013 (Corrigendum), 108/13 of 6 December 2013, 57/14 of 30 May 2014, 68/14 of 3 July 2014 (other law), 112/15 of 30 December 2015, 113/17 of 17 December 2017, 95/18 of 8 December 2018 and 86/19 of 6 December 2019
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  • NOTE OF THE PUBLISHER
  • Part One
    BASIC PROVISIONS
  • Part Two
    TAXATION OF VARIOUS KINDS OF REVENUE
    • Chapter One WAGE/SALARY TAX
    • Chapter Two TAX ON REVENUE FROM AGRICULTURE AND FORESTRY (Deleted)
    • Chapter Three TAX ON REVENUE FROM SELF-EMPLOYMENT
    • Chapter Four TAX ON REVENUES STEMMING FROM COPYRIGHTS, RIGHTS RELATED TO COPYRIGHTS AND INDUSTRIAL PROPERTY RIGHTS
    • Chapter Five TAX ON YIELD ON CAPITAL
    • Chapter Five a TAX ON REVENUES FROM REAL ESTATE*
    • Chapter Six TAX ON REVENUES FROM REAL ESTATE (Deleted)
    • Chapter Seven TAX ON CAPITAL GAINS
    • Chapter Eight TAX ON OTHER REVENUES
  • Part Three
    ANNUAL INDIVIDUAL INCOME TAX
  • Part Four
    FILING TAX DECLARATIONS, DETERMINATION AND COLLECTION OF TAX
    • Chapter One
      GENERAL PROVISIONS
    • Chapter Two
      FILING THE TAX DECLARATION
    • Chapter Three
      TAX CHARGING AND COLLECTION
    • Chapter Four
      FORCED TAX COLLECTION
    • Chapter Five
      SURETY, TAX REFUND AND UNENFORCEABILITY
  • Part Five
    PENAL PROVISIONS
  • TRANSITIONAL AND CONCLUDING PROVISIONS
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 80/02)
    LAW AMENDING INDIVIDUAL INCOME TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 135/04)
    LAW AMENDING INDIVIDUAL INCOME TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 62/06)
    LAW AMENDING INDIVIDUAL INCOME TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 31/09)
    LAW AMENDING INDIVIDUAL INCOME TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 44/09)
    LAW AMENDING INDIVIDUAL INCOME TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 18/10)
    LAW AMENDING INDIVIDUAL INCOME TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 50/11)
    LAW AMENDING INDIVIDUAL INCOME TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 93/12)
    LAW AMENDING INDIVIDUAL INCOME TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 47/13)
    LAW AMENDING INDIVIDUAL INCOME TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 108/13)
    LAW AMENDING INDIVIDUAL INCOME TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 57/14)
    LAW AMENDING INDIVIDUAL INCOME TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 112/15)
    LAW AMENDING INDIVIDUAL INCOME TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 113/17)
    LAW AMENDING INDIVIDUAL INCOME TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 95/18)
    LAW AMENDING INDIVIDUAL INCOME TAX LAW
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 86/19)
    LAW AMENDING INDIVIDUAL INCOME TAX LAW