Bosnia and Herzegovina Tax Calculator (2026)
Income tax rates and take-home pay for Bosnia and Herzegovina
Using Federation of Bosnia and Herzegovina for state/regional taxes. Region selection coming soon.
Bosnia and Herzegovina Income Tax Brackets (2026)
| Bracket | Income Range | Rate |
|---|---|---|
| FBiH flat rate | BAM 0+ | 10.0% |
Personal allowance: BAM 3,600
Pension and Invalid Insurance
| Bracket | Income Range | Rate |
|---|---|---|
| Pension and Invalid Insurance | BAM 0+ | 17.0% |
Health Insurance
| Bracket | Income Range | Rate |
|---|---|---|
| Health Insurance | BAM 0+ | 12.5% |
Unemployment Insurance
| Bracket | Income Range | Rate |
|---|---|---|
| Unemployment Insurance | BAM 0+ | 1.5% |
Key Facts
Tax Year
2026
Currency
BAM
Top Rate
10.0%
Brackets
1 bracket
Allowance
BAM 3,600
Social Contributions
3 items
Assumptions
- · Bosnia and Herzegovina has three tax regimes (FBiH, RS, BD). This model uses the Federation of Bosnia and Herzegovina (FBiH) as the representative region.
- · Model represents a standard resident employee with no dependents, as per default person specification.
- · Personal allowance of BAM 300 monthly (BAM 3,600 annually) is used for FBiH; dependent allowances excluded per default model.
- · Social security contributions are mandatory employee deductions on gross salary and reduce taxable income.
- · Employer-only contributions (0.5% disaster protection, 0.5% water protection on net salary in FBiH) are excluded as per schema rules.
- · Property taxes and consumption taxes (VAT) are excluded from employment income model.
- · Interest on mortgages and life insurance premiums are optional deductions; excluded from representative model.
- · No child-birth remuneration exemption applied (RS-specific, not applicable to standard FBiH model).
- · Flat 10% PIT rate in FBiH with no embedded employee contributions.
- · Social contributions are deductible from gross income before calculating PIT.
Frequently asked questions
What is the income tax rate in Bosnia and Herzegovina?
Bosnia and Herzegovina uses a flat 10% income tax rate in the Federation of Bosnia and Herzegovina (FBiH), which is the region used in this calculator. However, Bosnia and Herzegovina has three separate tax regimes, so rates vary depending on whether you work in the FBiH, Republika Srpska (RS), or Brcko District (BD). You should verify the specific rate for your region of employment.
How much do I pay in social contributions in Bosnia and Herzegovina?
As an employee in the FBiH, you pay three mandatory social contributions totaling 29.5% of your gross salary: 17% for Pension and Invalid Insurance, 12.5% for Health Insurance, and 1.5% for Unemployment Insurance. These contributions are deducted from your gross income before income tax is calculated, which reduces your taxable income.
What is the personal allowance in Bosnia and Herzegovina?
The Federation of Bosnia and Herzegovina provides a personal allowance of BAM 3,600 per year (BAM 300 monthly). This allowance is subtracted from your income after social contributions, reducing the amount subject to the 10% flat income tax rate.
Will I pay more tax if I move to a different region of Bosnia and Herzegovina?
Yes, tax rates and social contribution rates vary across Bosnia and Herzegovina's three regimes. This calculator uses the Federation of Bosnia and Herzegovina as the representative region, but if you work in Republika Srpska or Brcko District, your tax and contribution rates may be different. It's important to check the specific rules for your region before relocating.
How is my take-home pay calculated in Bosnia and Herzegovina?
Your take-home pay is calculated by subtracting mandatory social contributions (29.5% total) from your gross salary, then applying the personal allowance of BAM 3,600 annually, and finally deducting the 10% flat income tax on the remaining amount. The result is your net pay after all taxes and contributions.
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