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BA Tax 2023

Bosnia and Herzegovina Tax Tables 2023 - Tax Rates and Thresholds in Bosnia and Herzegovina

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This page contains the tax table information used for the calculation of tax and payroll deductions in Bosnia and Herzegovina in 2023. These tax tables are used for the tax and payroll calculators published on iCalculator™ BA, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Bosnia and Herzegovina or would like to add to or suggest amendments to the information herein then please contact us.

Bosnia and Herzegovina Personal Income Tax Tables in 2023

The Income tax rates and personal allowances in Bosnia and Herzegovina are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Bosnia and Herzegovina Tax Calculator 2023.

In Bosnia and Herzegovina, social security contributions are deducted from an employee's gross salary before calculating personal income tax. These contributions cover areas like pension and disability insurance, health insurance, and unemployment insurance. After deducting these social security contributions, the net income forms the base for personal income tax calculation. This means that the social security contributions effectively reduce the taxable income of an employee.

Bosnia and Herzegovina, Federation of Bosnia and Herzegovina (FBiH) Residents Income Tax Tables in : Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
10%Income from M 0.000 and above
Bosnia and Herzegovina, Republika Srpska (RS) Residents Income Tax Tables in : Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
10%Income from M 0.000 and above
Bosnia and Herzegovina, Brčko District (BD) Residents Income Tax Tables in : Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
10%Income from M 0.000 and above
Bosnia and Herzegovina, Federation of Bosnia and Herzegovina (FBiH) Non-Residents Income Tax Tables in : Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
10%Income from M 0.000 and above
Bosnia and Herzegovina, Republika Srpska (RS) Non-Residents Income Tax Tables in : Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
10%Income from M 0.000 and above
Bosnia and Herzegovina, Brčko District (BD) Non-Residents Income Tax Tables in : Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
10%Income from M 0.000 and above

Bosnia and Herzegovina Social Security Rates in 2023

Bosnia and Herzegovina's social security system encompasses a range of contributions made by both employers and employees, each serving specific purposes. These contributions are regulated at the entity level, considering the country's decentralized structure. The system includes social insurance, social assistance, family and child assistance, and veteran's protection. The main elements of the social insurance scheme are pension and invalidity insurance, health insurance and health protection, and unemployment insurance. The contributions fund these specific elements, ensuring a safety net for individuals in various situations.

Bosnia and Herzegovina Social Security in 2023: Rates for Employers and Employees
Social security categoryEmployeeEmployerTotal
Pension and invalid insurance contributions6%17%23%
Unemployment insurance contributions (UIC)0.5%1.5%2%
Health insurance contributions4%12.5%16.5%
Child protection contributions0%0%0%
Bosnia and Herzegovina Social Security in 2023: Earnings Thresholds for Employers and Employees
Social security categoryEmployeeEmployer
Min.Max.Min.Max.
Pension and invalid insurance contributionsn/an/an/an/a
Unemployment insurance contributions (UIC)n/an/an/an/a
Health insurance contributionsn/an/an/an/a
Child protection contributionsn/an/an/an/a

Employers and employees contribute to social security in different proportions. These contributions are generally determined as a percentage of gross wages and cover the following areas:

  • Pension and Invalid Insurance: Provides financial support for retirees and individuals with disabilities.
  • Health Insurance: Ensures access to healthcare services.
  • Unemployment Insurance: Offers financial assistance to individuals during periods of unemployment.
  • Child Protection: In some entities, contributions also support child welfare programs.

Additional contributions may include protection from natural disasters and water protection charges, specifically in the Federation of Bosnia and Herzegovina. In the Republic of Srpska, there are no employer contributions, while in the Brčko District, the contributions vary based on the applicable entity act. Foreign citizens are part of this social insurance system only if they are employed by a company that pays social contributions for them to the state.

Bosnia and Herzegovina VAT Rates in 2023

VAT rates for Bosnia and Herzegovina are reviewed annually, you can use the VAT Calculator to calculate VAT due in Bosnia and Herzegovina or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.

Bosnia and Herzegovina VAT Rates
VAT RateVAT Description
0%Zero Rated
17%Standard Rate

Historic Tax Tables supported for Bosnia and Herzegovina

The following tax tables are supported by iCalculator™ BA as part of the suite of free tax tools we provide for Bosnia and Herzegovina.