Bosnia and Herzegovina

Bosnia Income Tax

Bosnia and Herzegovina personal income tax (porez na dohodak) for tax year 2026, set separately by the Federation of BiH (FBiH), Republika Srpska (RS) and Brčko District (BD). Covers residence in each, the flat rates (FBiH 10%, RS 8% on salary, 10% on business income, 13% on capital and other income, BD 10%), personal allowances (FBiH 300 KM a month plus dependant factors, RS 12,000 KM a year, BD 14,400 KM a year), self-employment, the RS 2% small-entrepreneur tax and FBiH flat-rate amounts, rent, interest and property gains, annual returns and fines.