INDIVIDUAL INCOME TAX LAW 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, 86/19 of 6 December 2019, 153/20 of 21 December 2020, 44/21 of 29 April 2021, 118/21 of 9 December 2021 and 138/22 of 12 December 2022
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NOTE OF THE PUBLISHER
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Part One
BASIC PROVISIONS -
Part Two
TAXATION OF VARIOUS KINDS OF REVENUE
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Chapter One WAGE/SALARY TAX
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Chapter Two TAX ON REVENUE FROM AGRICULTURE AND FORESTRY (Deleted)
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Chapter Three TAX ON REVENUE FROM SELF-EMPLOYMENT
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Chapter Four TAX ON REVENUES STEMMING FROM COPYRIGHTS, RIGHTS RELATED TO COPYRIGHTS AND INDUSTRIAL PROPERTY RIGHTS
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Chapter Five TAX ON YIELD ON CAPITAL
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Chapter Five a TAX ON REVENUES FROM REAL ESTATE*
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Chapter Six TAX ON REVENUES FROM REAL ESTATE (Deleted)
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Chapter Seven TAX ON CAPITAL GAINS
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Chapter Eight TAX ON OTHER REVENUES
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Chapter One WAGE/SALARY TAX
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Part Three
ANNUAL INDIVIDUAL INCOME TAX -
Part Four
FILING TAX DECLARATIONS, DETERMINATION AND COLLECTION OF TAX-
Chapter One
GENERAL PROVISIONS
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Chapter Two
FILING THE TAX DECLARATION
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Chapter Three
TAX CHARGING AND COLLECTION
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Chapter Four
FORCED TAX COLLECTION
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Chapter Five
SURETY, TAX REFUND AND UNENFORCEABILITY
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Chapter One
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Part Five
PENAL PROVISIONS -
TRANSITIONAL AND CONCLUDING PROVISIONS
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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)
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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 -
ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 153/20)
LAW AMENDING INDIVIDUAL INCOME TAX LAW -
ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 44/21)
LAW AMENDING INDIVIDUAL INCOME TAX LAW -
ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 118/21)
LAW AMENDING INDIVIDUAL INCOME TAX LAW -
ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 138/22)
LAW AMENDING INDIVIDUAL INCOME TAX LAW
