Bosnia and Herzegovina tax guide
Planning reference for Bosnia and Herzegovina using BAM salary values.
This is not an official government calculation. Confirm final details with PwC Worldwide Tax Summaries - Bosnia and Herzegovina or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: Standard resident employee in the Federation of Bosnia and Herzegovina, claiming only the BAM 300 monthly personal allowance. Republika Srpska and Brcko District use different tax and contribution systems and are excluded.
Reference details
| Currency | BAM |
|---|---|
| National tax label | Personal Income Tax |
| Personal allowance | 3,600 BAM |
| Employee contributions | Federation employee contributions are 17% pension, 12.5% health and 1.5% unemployment on gross salary. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 10.0% | Top bracket and above |
Official source
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.