What is the income tax rate in Bosnia and Herzegovina in 2025?

Bosnia and Herzegovina applies a flat personal income tax rate of 10% in 2025, in both the Federation (FBiH) and Republika Srpska (RS). The same percentage applies regardless of income level.

How do I calculate income tax in Bosnia and Herzegovina?

Multiply your gross income by 0.10 (10%). For example, a gross salary of KM 1000 results in KM 100.00 in income tax and a net take-home of KM 900.00 before separate contributions.

Is the rate the same in FBiH and Republika Srpska?

Yes, both entities apply a 10% flat personal income tax, so this calculator uses 10% for the whole country. Contribution rules differ by entity but are handled separately.

Does the 10% flat tax include social security contributions?

No. The 10% rate covers personal income tax only. Pension, health and unemployment contributions are charged separately, so your actual net pay will be lower than this calculator shows.

Can I switch between monthly and annual salary?

Yes. Use the period toggle. When you view monthly figures the tool also shows the annual equivalents (each monthly amount × 12) in a second column.

Is my data sent anywhere?

No. All calculations run entirely in your browser. No salary figures or personal data are ever transmitted to a server.

Bosnia and Herzegovina Income Tax Calculator 2025 — 10% Flat Rate

Bosnia and Herzegovina Flat Income Tax Calculator 2025

Bosnia and Herzegovina applies a 10% flat personal income tax on employment income as of 2025, the same rate in both the Federation (FBiH) and Republika Srpska (RS). A flat rate means the same percentage applies to all taxable income. This calculator turns your gross salary into tax and net take-home pay.

How it works

The tool applies a single rate to your gross figure:

tax = gross × (rate ÷ 100), and net = gross − tax

The rate defaults to 10% but is editable. When you enter a monthly salary it also projects the annual figures by multiplying each amount by 12 (and vice versa for an annual entry).

Example

A gross monthly salary of KM 1000 at 10%:

Income tax = 1000 × 0.10 = KM 100.00
Net take-home = 1000 − 100 = KM 900.00
Annual net = 900 × 12 = KM 10,800.00

Period	Gross	Tax (10%)	Net
Monthly	KM 1000	KM 100.00	KM 900.00
Annual	KM 12,000	KM 1200.00	KM 10,800.00

This is a flat-rate income tax estimate only and excludes pension, health and unemployment contributions. It is not tax advice — verify current rates with the FBiH or RS Tax Administration. All calculations run in your browser; no data is sent to any server.