🇧🇦 How tax works
in Bosnia and Herzegovina.
2026 · National income tax guide
The calculation, explained.
This scenario selects the Federation of Bosnia and Herzegovina, where the PIT rate is 10%.
Republika Srpska instead has an 8% employment PIT rate; Brčko has 10%. This is not a uniform nationwide rate. Personal allowances and contribution deductions are excluded.
Doctors: employment and independent practice
The Bosnia and Herzegovina comparison is an ordinary resident employment scenario. We have not yet verified a doctor-specific independent-practice regime for this country. Do not apply Indonesia’s NPPN 50% here or enter clinic turnover as salary. Practice deductions, professional contributions and mixed income require additional local research.
Tax brackets · BAM
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| Above 0 | 10.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to BAM 195,583.
- 1. Annual input
- BAM 195,583
- 2. Custom deductible expenses
- − BAM 0
- 3. Modeled allowance / base deduction
- − BAM 0
- 4. Modeled taxable base
- BAM 195,583
| Taxed portion | Rate | Tax |
|---|---|---|
| BAM 195,583 | 10.0% | BAM 19,558 |
- 5. Modeled tax credits (capped at tax due)
- − BAM 0
- 6. Included additional tax
- BAM 0
- 7. Income tax
- BAM 19,558
- Effective rate = tax ÷ annual input
- 10.0%
- After income tax, before other deductions
- BAM 176,025
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.