The Ministry of Finance of the Federation of Bosnia and Herzegovina published in the Official Gazette the basis for calculating contributions to the salaries of certain taxpayers for the year 2025.
For entrepreneurs based on self-employment from Article 12, paragraph 2, 3 and 5 of the Law on Income Tax (Official Gazette of the Federation of BiH, No. 10/08, 9/10, 44/11, 7/13 and 65/13) which determine income based on business books in accordance with Article 19 of the same Law, the monthly base for calculating contributions is:
Basis for calculation of contributions
– 2,329.00 KM – for free professions,
– 1,376.00 KM – for self-employed trade and related activities,
– 614.00 KM – for independent activity in agriculture and forestry,
– 614.00 KM – for the independent activity of a sole trader.
For self-employed entrepreneurs from Article 12, paragraph 1 of the Income Tax Act, whose income is determined and paid in a lump sum in accordance with Article 31 of the same Act, the monthly basis for calculating contributions is:
– 1,164.00 KM – for self-employed trade and related activities,
– 529.00 KM – for low-accumulative activities of traditional guild crafts,
– 529.00 KM – for independent activity in agriculture and forestry,
– 529.00 KM – for the independent activity of taxi transport,
– 614.00 KM – for the independent activity of a sole trader.
For contributors from Article 6, Item 10 of the Law on Contributions, the monthly basis for calculating contributions is 635.00 KM.
Average salary
The average salary in the period I-IX 2024 is 2,117.00 KM.
Let us remind you that earlier the federal minister of development, entrepreneurship and trades, Vojin Mijatović, on the subject of the minimum wage, which in FBiH is 1,000 KM as of January 1, announced the difference in the amount of monthly contributions (relation between 2024 and 2025) that will be paid according to type of taxpayers.
He then said that when it comes to workers in the same trades (about 20,000 of them) – the difference in contributions between 619 KM and 1,000 KM will be subsidized through the line ministry, as part of a package of measures to preserve jobs in FBiH.
Source: Avaz
