Income Tax FAQ — pick your country
Detailed answers for every country we cover. Brackets, deductions, social contributions, residency rules — all in one place.
Bosnia & Herzegovina
Tax year 2025 · BAM
Income tax brackets (2025)
| Income range | Rate |
|---|---|
| KM0 – ∞ | 10.00% |
Employee social contributions
| Item | Annual @ KM200,000 gross |
|---|---|
| Pension (PIO 17%) | KM34,000 |
| Health (12.5%) | KM25,000 |
| Unemployment (1.5%) | KM3,000 |
Detailed questions
This calculator uses the latest published Bosnia & Herzegovina tax brackets and personal allowance for the 2025 tax year, sourced from FBiH: 10% flat PIT after 31% employee social contributions and 300 BAM/month personal allowance.. Enter any gross salary above to see the bracket-by-bracket breakdown, your effective rate, and your marginal rate.
We start with your gross salary, apply the Bosnia & Herzegovina personal allowance and any standard deductions, run the result through the 2025 progressive income tax brackets, then subtract mandatory employee social-security and equivalent contributions. The number left is your annual and monthly net pay.
Yes. The Bosnia & Herzegovina calculator models employee-side social security, pension, health, and any solidarity or surcharge components that apply to wages. Employer-side contributions are excluded because they don't reduce your take-home pay.
It's a single-filer wage estimate that uses official 2025 rates. Your actual tax can differ based on filing status, dependants, regional or municipal taxes, salary-sacrifice arrangements, capital gains, and other personal credits. Treat the result as a strong first estimate, not tax advice.
At KM100,000 gross per year, the model returns an effective tax-and-social-security rate of about 6.5% and a marginal rate of about 10.0% — leaving roughly KM62,460 as annual take-home. Enter your own salary above for a tailored breakdown.
Source: FBiH: 10% flat PIT after 31% employee social contributions and 300 BAM/month personal allowance.. Estimates only — not tax, legal or financial advice. Verify with the official tax authority before relying on any figure.