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Bosnia and Herzegovina Salary Calculator 2026

Free Bosnia and Herzegovina salary calculator (2026): estimate take-home pay for employees and the self-employed in both entities (FBiH and Republika Srpska). Flat income tax (FBiH 10%, RS 8%) plus 31% social contributions. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Bosnia and Herzegovina (2026)

Educational model - not a tax-authority assessment, not a tax return, not tax advice. Currency BAM. Two entities are modelled via an entity selector (default Federation of BiH).

Employee (radni odnos)

  • Net = gross minus employee contributions (31% in both entities) minus income tax. The two entities differ in tax rate, allowance and the employer side.
  • Federation of BiH (FBiH): flat 10% income tax; base = gross minus the 31% employee contributions (PIO 17% + health 12.5% + unemployment 1.5%) minus the personal allowance (BAM 300/month). Employer contributions on top are 5% (PIO 2.5% + health 2% + unemployment 0.5%), reduced from 10.5% on 1 July 2025 (Sl. novine FBiH 33/25).
  • Republika Srpska (RS): flat 8% salary income tax; base = gross minus the 31% contributions (PIO 18.5% + health 10.2% + child protection 1.7% + unemployment 0.6%) minus the personal allowance (BAM 1,000/month). Contributions are all from the gross; there is no employer-on-top component.
  • The FBiH 700-allowance / 20%-bracket reform is a DRAFT and is NOT in force for 2026.
  • Out of scope: dependent allowances (FBiH coefficient uplift; RS BAM 150/month per dependent), contribution floors/caps tied to the average wage, and the Brcko District.

Sources: Porezna uprava FBiH, Vlada FBiH - contributions reform (Sl. novine FBiH 33/25), Poreska uprava RS.

Self-employed (samostalna djelatnost / preduzetnik)

  • Income tax on net profit (revenue minus deductible expenses) is a flat 10% in both entities, after the personal allowance (FBiH BAM 3,600/year; RS BAM 12,000/year).
  • Social contributions for the self-employed are levied on a statutory base (osnovica) set by activity (FBiH 2026 bases: 2,710 / 1,355 / 616 BAM; RS ties the base to the average wage), NOT on actual profit, so they are out of scope here; the net shown is before those flat contributions.
  • RS alternative (not modelled): "mali preduzetnik" 2% of turnover, minimum BAM 1,200/year.

Porezna uprava FBiH / FEB - 2026 contribution bases, Zakon o porezu na dohodak RS.