Gross-net salary calculator FBiH 2026
Calculate net from gross (or gross from net) with current FBiH rates: contributions, income tax and the total cost for the employer.
Informative calculation per FBiH regulations (2026): employee contributions 31% and employer 5% (FBiH Contributions Act), income tax 10% and personal allowance 300 BAM × coefficient (spouse +0.5; children 0.5 / 0.7 / 0.9 - FBiH Income Tax Rulebook), plus the general water fee 0.5% and disaster-protection levy 0.5% on net. For an official calculation contact ENS d.o.o.
Net salary (take-home)
961,50 KM
Detailed breakdown
Cost for the employer
How the calculation works
In FBiH, the employee pays 31% in contributions from the gross salary (PIO 17%, health 12.5%, unemployment 1.5%). The taxable income is the gross minus those contributions minus the personal allowance (base 300 BAM/month).
Income tax is 10% of the taxable income. On top of the gross, the employer pays an additional 5% in contributions (PIO 2.5%, health 2%, unemployment 0.5%) - reduced from 10.5% on 1 July 2025. The employer also pays a general water fee (0.5%) and a disaster-protection levy (0.5%) on the net salary.
For the full step-by-step method see our guide on payroll in BiH 2026.
Frequently asked questions
How is net salary calculated from gross in FBiH?
From the gross salary, employee contributions (31%) and the personal allowance (base 300 BAM) are deducted; income tax of 10% is applied to the remainder; net = gross - contributions - tax.
What are the contribution rates in FBiH for 2026?
Employee (from salary): 31% (PIO 17%, health 12.5%, unemployment 1.5%). Employer (on salary): 5% (PIO 2.5%, health 2%, unemployment 0.5%) since 1 July 2025.
Does the calculator include dependents?
Yes. You can add a dependent spouse and children; the personal allowance increases (coefficients 0.5 / 0.7 / 0.9) and reduces the income tax.
Is the result legally binding?
No, it is an informative estimate. For an official payroll calculation and MIP-1023 filing, contact ENS d.o.o.
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