Bosnia and Herzegovina Tax Calculator (2026)
Income tax rates and take-home pay for Bosnia and Herzegovina
Using FBiH for state/regional taxes. Region selection coming soon.
Bosnia and Herzegovina Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| Flat Rate | BAM 0+ | 10.0% |
Personal allowance: BAM 3,600
Pension and Invalid Insurance
| Bracket | Income Range | Rate |
|---|---|---|
| Standard Rate | BAM 0+ | 17.0% |
Health Insurance
| Bracket | Income Range | Rate |
|---|---|---|
| Standard Rate | BAM 0+ | 12.5% |
Unemployment Insurance
| Bracket | Income Range | Rate |
|---|---|---|
| Standard Rate | BAM 0+ | 1.5% |
Key Facts
Tax Year
2025
Currency
BAM
Top Rate
10.0%
Brackets
1 bracket
Allowance
BAM 3,600
Social Contributions
3 items
Assumptions
- · The Federation of Bosnia and Herzegovina (FBiH) was selected as the representative region.
- · Personal income tax is a flat 10% across all regions (FBiH, RS, and BD).
- · Employee social contributions are deducted from gross income before calculating personal income tax.
- · The personal allowance is calculated on an annual basis (300 BAM per month = 3,600 BAM per year).
Frequently asked questions
What is the personal income tax rate in Bosnia and Herzegovina?
Bosnia and Herzegovina has a flat personal income tax rate of 10% applied to all income levels. This flat rate is consistent across all regions, including the Federation of Bosnia and Herzegovina (FBiH), Republika Srpska (RS), and Brčko District (BD).
How much is the personal allowance and how does it work?
The personal allowance in Bosnia and Herzegovina is 3,600 BAM per year, which equals 300 BAM per month. This allowance is deducted from your taxable income before the 10% flat tax is calculated, reducing your overall tax burden.
What social contributions do I need to pay as an employee?
As an employee in Bosnia and Herzegovina, you pay three types of social contributions deducted from your gross income: Pension and Invalid Insurance at 17%, Health Insurance at 12.5%, and Unemployment Insurance at 1.5%. These contributions total 30.5% and are deducted before your personal income tax is calculated.
How is my take-home pay calculated?
Your take-home pay is calculated by subtracting social contributions (30.5% total) from your gross income, then subtracting the personal allowance (3,600 BAM annually) and the 10% flat personal income tax from what remains. The social contributions are deducted first, which reduces the base for income tax calculation.
Do tax rates vary by region in Bosnia and Herzegovina?
While the personal income tax rate of 10% is consistent across all regions, Bosnia and Herzegovina is divided into three administrative areas: the Federation of Bosnia and Herzegovina (FBiH), Republika Srpska (RS), and Brčko District (BD). This calculator uses FBiH as the default region, though the income tax rate itself does not vary between regions.
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