Per Diem Amendments | KPMG Serbia
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Per diems for business trips abroad

Per Diem Amendments

The non-taxable amount of per diems for business trips abroad, which applies to employers and employees in private and public sectors, is decreased to 15 euro.


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The Resolution on Amendments to the Resolution on Compensation of Expenses and Benefits of Government Employees and Civil Servants (hereinafter: Resolution) was published in the Official Gazette of the Republic of Serbia no. 84/2015 on 6 October 2015, and goes into effect on 14 October 2015.

The Resolution specifies a decrease in per diems for government employees and civil servants for business trips at home to 150 dinars, and for business trips abroad to 15 euro.

The decrease in per diems for business trips abroad also has a direct effect on employees and employers in the private sector, because this decreases the non-taxable amount of per diems for business trips abroad.

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