Income tax in Bosnia and Herzegovina (2026)

In 2026, income tax in Bosnia and Herzegovina is a flat 10%. On a BAM 60,000 salary you take home BAM 37,620 a year, BAM 3,135 a month.

Income tax rates

Top rate
10%
Lowest rate
10%
Tax-free allowance
BAM 3,600
VAT
17%
The 2026 bands, in Bosnia-Herzegovina Convertible Mark
Income-tax bands of Bosnia and Herzegovina, 2026, in Bosnia-Herzegovina Convertible Mark
Taxable income (after allowance)Rate
over BAM 010%

Take-home pay by salary

Compare with other countries

Cost of living in Bosnia and Herzegovina

Frequently asked questions

What are the income tax rates in Bosnia and Herzegovina?

Income tax in Bosnia and Herzegovina is a flat 10%.

Is there a tax-free allowance in Bosnia and Herzegovina?

Yes — the first BAM 3,600 a year is tax-free in Bosnia and Herzegovina.

What is the take-home pay on BAM 60,000 in Bosnia and Herzegovina?

On BAM 60,000 in Bosnia and Herzegovina you take home BAM 37,620 a year — BAM 3,135 a month.

2026 rules checked against taxsummaries.pwc.com. Single person, employee, no other income. Not tax advice. Change the details

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