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.
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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 top income tax rate in Bosnia and Herzegovina?
The highest marginal income tax rate in Bosnia and Herzegovina is 0.1%. Your effective tax rate will be lower depending on your income level.
How is take-home pay calculated in Bosnia and Herzegovina?
Take-home pay in Bosnia and Herzegovina is your gross salary minus income tax, social contributions, and any applicable surcharges. Use the calculator above to see an exact breakdown for your salary.
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