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Bosnia and Herzegovina Income Tax Calculator

Enter your salary to see the flat 10% income tax that applies in both entities of Bosnia and Herzegovina and your take-home pay in convertible marks. Compare two tax years side by side.

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Tax Calculator

Bosnia and Herzegovina 2026 Tax Year

2026 Tax Year

Select the tax year to view applicable rules and rates

This is an estimate. Consult a tax professional for accurate calculations.

Enter your income to calculate

Fill in your gross income and filing status, then calculate to see your tax breakdown.

How to use Bosnia and Herzegovina Income Tax Calculator

This Bosnia and Herzegovina income tax calculator works out the flat 10% personal income tax that applies in both entities — the Federation of BiH and Republika Srpska — and the Brčko District, for 2023 to 2026. A gross salary of BAM 50,000 pays BAM 5,000 of income tax. The calculator shows your income tax, effective rate and take-home pay in convertible marks and lets you compare two tax years side by side. Employee social contributions (around 31% of gross) and a personal allowance reduce net pay in practice and are documented but not deducted.

  1. Select your tax year (2023, 2024, 2025, or 2026).
  2. Enter your annual gross income in convertible marks.
  3. Keep the filing status as Individual.
  4. Click Calculate to see your income tax, effective rate and take-home pay.
  5. Turn on the year-comparison view to see two tax years side by side.

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How Bosnia and Herzegovina’s income tax works

Both entities apply a headline flat 10% income tax on employment income, withheld at source, so the effective rate is 10% of gross at every income level and unchanged across 2023–2026. The convertible mark (BAM) is pegged to the euro at 1.95583.

Contributions and what is not deducted here

Employee social contributions are high — about 31% of gross (pension, health, unemployment and, in RS, child protection) — and a basic personal allowance applies. These reduce your net pay but are documented rather than deducted, so the 10% is computed on gross as a transparent upper estimate.

Worked examples

BAM 24,000

Inputs: BAM 24,000

Result: BAM 2,400 income tax (10%) · take-home BAM 21,600

BAM 50,000

Inputs: BAM 50,000

Result: BAM 5,000 income tax (10%) · take-home BAM 45,000

BAM 100,000

Inputs: BAM 100,000

Result: BAM 10,000 income tax (10%) · take-home BAM 90,000

Glossary

Taxable income
Income remaining after eligible deductions and exemptions that tax rates are applied to.
Progressive tax
A system where higher portions of income are taxed at higher marginal rates.
Marginal rate
The tax rate that applies to your next unit of taxable income within its bracket.
Net income
Take-home income after taxes and mandatory contributions are subtracted from gross pay.

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