Tax
Income Tax in FBiH 2026 — All Rates, Incentives and Calculation
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Emir Begić
08. April 2026.
6 min
Detailed overview of income tax in the Federation of BiH for 2026.
Income tax in the Federation of BiH is 10% and applies to all forms of income — from salaries to self-employment, to income from property and capital.
The personal deduction for 2026 is 300 BAM per month, or 3,600 BAM per year. This amount is not taxed.
Tax-deductible costs for employees include contributions for pension and health insurance, and certain allowances.
ENS d.o.o. offers free salary calculations for all employers in Sarajevo.
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