Serbia has introduced several personal income tax and social security changes for 2023. The main changes include: A reduction in the general contribution rate for pension and disability insurance from 25.0% to 24.0%, with the employer contribution reduced from 11.0% to 10.0% (employee contribution of 14.0% is unchanged); An increase in monthly non-taxable income allowance for individuals from RSD 19,300 to RSD 21,712; The extension of the partial exemption from payroll taxes in respect of new previously unemployed employees until 31 December 2023, The introduction of a self-assessment requirement for personal income tax purposes with effect from the 2022 tax...