Salary calculator for Bosnia and Herzegovina
Gross to net and net to gross for the Federation of BiH and Republika Srpska, with every contribution and tax shown.
All calculations run in your browser. Nothing you type is sent or stored.
Popular questions
How much is my salary after tax in Bosnia and Herzegovina?
Type your gross salary into the calculator above and you get the net amount straight away. For example, 2,000 KM per month leaves about 1,272 KM per month after contributions and income tax.
How do I calculate net salary from gross in Bosnia and Herzegovina?
Start from the gross salary, subtract the employee contributions and then the income tax. With 2,000 KM per month, contributions are 620 KM and tax is 108 KM, so the net pay is 1,272 KM.
What gross salary do I need for 1,300 KM net in Bosnia and Herzegovina?
To take home 1,300 KM per month you need a gross salary of about 2,045 KM. Switch the calculator to Net to gross to try any other amount.
How much does an employee cost the employer in Bosnia and Herzegovina?
A gross salary of 2,000 KM per month costs the employer about 2,100 KM in total, including the employer contributions.
How salary is calculated in Bosnia and Herzegovina
Bosnia and Herzegovina is one country, but payroll is not calculated the same way everywhere in it. The Federation of BiH and Republika Srpska each have their own laws on contributions and income tax, and Brčko District has its own rules too. That is why the same gross salary gives a different take-home pay in Sarajevo and in Banja Luka. Pick the entity in the calculator and you will see the exact split for 2026.
- Federation of BiH: employee contributions 31% of gross (pension 17%, health 12.5%, unemployment 1.5%).
- Federation of BiH: income tax 10% on gross minus contributions minus the personal allowance of 300 KM per month, increased for a dependent spouse, children or disability.
- Federation of BiH: employer contributions 5% on top of gross since 1 July 2025.
- Republika Srpska: employee contributions 31% of gross (pension 18.5%, health 10.2%, child protection 1.7%, unemployment 0.6%).
- Republika Srpska: income tax 8% on gross minus a personal allowance of 1,000 KM per month. The employer pays no contributions on top.
Why does Republika Srpska give a higher net salary?
Employees in both entities pay the same 31% in contributions. The difference is the tax: Republika Srpska uses a lower rate (8% instead of 10%) and a much larger personal allowance (1,000 KM instead of 300 KM). On the other hand, employers in the Federation of BiH pay an extra 5% on top of the gross salary, while employers in Republika Srpska pay only small fees.
Tax card in the Federation of BiH
The basic personal allowance of 300 KM grows with the coefficients on your tax card: 0.5 for a dependent spouse, 0.5 for the first child, 0.7 for the second, 0.9 for every further child and 0.3 per person with a disability. A bigger allowance means less tax, so it is worth checking that your employer has your current tax card.
Examples for 2026
Amounts per month, rounded to whole units.
Federation of BiH
| Gross | Contributions | Income tax | Net | Employer cost |
|---|---|---|---|---|
| 1,500 KM | 465 KM | 74 KM | 962 KM | 1,575 KM |
| 2,000 KM | 620 KM | 108 KM | 1,272 KM | 2,100 KM |
| 3,000 KM | 930 KM | 177 KM | 1,893 KM | 3,150 KM |
Republika Srpska
| Gross | Contributions | Income tax | Net | Employer cost |
|---|---|---|---|---|
| 1,500 KM | 465 KM | 40 KM | 995 KM | 1,500 KM |
| 2,000 KM | 620 KM | 80 KM | 1,300 KM | 2,000 KM |
| 3,000 KM | 930 KM | 160 KM | 1,910 KM | 3,000 KM |
Minimum wage
The minimum net salary for 2026 is 1,027 KM in the Federation of BiH (about 1,605.48 KM gross) and 1,000 KM in Republika Srpska (1,476.23 KM gross according to the RS Government decision).
Frequently asked questions
How much is 2,000 KM gross in net in Bosnia and Herzegovina?
In Bosnia and Herzegovina, a gross salary of 2,000 KM per month gives a net salary of about 1,272 KM in the Federation of BiH and 1,300 KM in Republika Srpska (2026 rates, basic personal allowance).
How is income tax calculated in Bosnia and Herzegovina in 2026?
Federation of BiH: employee contributions 31% of gross (pension 17%, health 12.5%, unemployment 1.5%). Federation of BiH: income tax 10% on gross minus contributions minus the personal allowance of 300 KM per month, increased for a dependent spouse, children or disability. Federation of BiH: employer contributions 5% on top of gross since 1 July 2025. Republika Srpska: employee contributions 31% of gross (pension 18.5%, health 10.2%, child protection 1.7%, unemployment 0.6%). Republika Srpska: income tax 8% on gross minus a personal allowance of 1,000 KM per month. The employer pays no contributions on top.
What is the minimum wage in Bosnia and Herzegovina in 2026?
The minimum net salary for 2026 is 1,027 KM in the Federation of BiH (about 1,605.48 KM gross) and 1,000 KM in Republika Srpska (1,476.23 KM gross according to the RS Government decision).
What does the calculator not include?
Brčko District, overtime, seniority pay (minuli rad), meal and transport allowances and special employer fees (water fee, disaster protection fee) are not included.
Is this an official calculation?
No. It is an informational estimate based on the 2026 parameters published by the official sources listed on this page. Your payslip can differ because of personal circumstances, so check important decisions with your employer, an accountant or the tax authority.
Sources and disclaimer
These results are an informational estimate. We use the 2026 rates and thresholds published by the institutions listed below and check them whenever the rules change. The calculator covers a standard full-time employee. Brčko District, overtime, seniority pay (minuli rad), meal and transport allowances and special employer fees (water fee, disaster protection fee) are not included.