{"id":7628,"date":"2025-06-12T15:14:51","date_gmt":"2025-06-12T13:14:51","guid":{"rendered":"https:\/\/markart.ba\/?p=7628"},"modified":"2025-06-12T15:27:50","modified_gmt":"2025-06-12T13:27:50","slug":"objavljene-osnovice-za-obracun-doprinosa-odredenih-obveznika-za-2025-godinu","status":"publish","type":"post","link":"https:\/\/markart.ba\/de\/objavljene-osnovice-za-obracun-doprinosa-odredenih-obveznika-za-2025-godinu\/","title":{"rendered":"Die Grundlagen f\u00fcr die Berechnung der Beitr\u00e4ge bestimmter Steuerzahler f\u00fcr das Jahr 2025 wurden ver\u00f6ffentlicht"},"content":{"rendered":"<p>In\u00a0<em>\u201eAmtsblatt der F\u00f6deration Bosnien und Herzegowina\u201c<\/em>\u00a0Nummer 1\/25 vom 10.01.2025. erschienen\u00a0<strong>Grundlage f\u00fcr die Berechnung der Beitr\u00e4ge bestimmter Steuerzahler f\u00fcr das Jahr 2025.<\/strong><\/p>\n\n\n\n<p>1. F\u00fcr Unternehmer auf Grundlage einer selbst\u00e4ndigen T\u00e4tigkeit gem\u00e4\u00df Artikel 12 Absatz 2, 3 und 5 des Einkommensteuergesetzes (\u201eAmtsblatt der F\u00f6deration Bosnien und Herzegowina\u201c, Nr. 10\/08, 9\/10, 44\/11, 7\/13 und 65\/13), die ihr Einkommen auf Grundlage der Gesch\u00e4ftsb\u00fccher gem\u00e4\u00df Artikel 19 desselben Gesetzes ermitteln, betr\u00e4gt die monatliche Grundlage f\u00fcr die Berechnung der Beitr\u00e4ge:<\/p>\n\n\n\n<p>a) 2.329,00 KM \u2013 f\u00fcr freie Berufe,<\/p>\n\n\n\n<p>b) 1.376,00 KM \u2013 f\u00fcr selbst\u00e4ndige gewerbliche und damit verbundene T\u00e4tigkeiten,<\/p>\n\n\n\n<p>c) 614,00 KM \u2013 f\u00fcr selbst\u00e4ndige T\u00e4tigkeit in der Land- und Forstwirtschaft,<\/p>\n\n\n\n<p>d) 614,00 KM \u2013 f\u00fcr die selbst\u00e4ndige T\u00e4tigkeit eines Einzelunternehmers.<\/p>\n\n\n\n<p>2. F\u00fcr selbst\u00e4ndige Unternehmer aus Artikel 12 Absatz 1 des Einkommensteuergesetzes, die ihre Eink\u00fcnfte gem\u00e4\u00df Artikel 31 desselben Gesetzes in einer Summe ermitteln und abf\u00fchren, betr\u00e4gt die monatliche Bemessungsgrundlage f\u00fcr die Beitr\u00e4ge:<\/p>\n\n\n\n<p>a) 1.164,00 KM \u2013 f\u00fcr selbst\u00e4ndige gewerbliche und damit verbundene T\u00e4tigkeiten,<\/p>\n\n\n\n<p>b) 529,00 KM \u2013 f\u00fcr gering kumulierte T\u00e4tigkeiten des traditionellen Zunfthandwerks,<\/p>\n\n\n\n<p>c) 529,00 KM \u2013 f\u00fcr selbst\u00e4ndige T\u00e4tigkeit in der Land- und Forstwirtschaft,<\/p>\n\n\n\n<p>d) 529,00 KM \u2013 f\u00fcr die selbst\u00e4ndige T\u00e4tigkeit des Taxitransports,<\/p>\n\n\n\n<p>e) 614,00 KM \u2013 f\u00fcr die selbst\u00e4ndige T\u00e4tigkeit eines Einzelunternehmers.<\/p>\n\n\n\n<p>3. F\u00fcr Beitragszahler im Sinne von Artikel 6 Nummer 10 des Beitragsgesetzes betr\u00e4gt die monatliche Beitragsbemessungsgrundlage 635,00 KM.<\/p>\n\n\n\n<p>4. Das Durchschnittsgehalt im Zeitraum I-IX 2024 betr\u00e4gt&nbsp;<strong>2.117,00 KM.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>U\u00a0\u201cSlu\u017ebenim novinama Federacije Bosne i Hercegovine\u201d\u00a0broj 1\/25 od 10.01.2025. godine objavljene su\u00a0Osnovice za obra\u010dun doprinosa odre\u0111enih obveznika za 2025. godinu. 1. Za poduzetnike s osnova obavljanja samostalne djelatnosti iz \u010dlana 12. st. 2., 3. i 5. Zakona o porezu na dohodak (\u201cSlu\u017ebene novine Federacije BiH\u201d, br. 10\/08, 9\/10, 44\/11, 7\/13 i 65\/13) koji utvr\u0111uju dohodak<\/p>","protected":false},"author":1,"featured_media":7629,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[58],"tags":[],"class_list":["post-7628","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Objavljene osnovice za obra\u010dun doprinosa odre\u0111enih obveznika za 2025. godinu - Markart d.o.o.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/markart.ba\/de\/objavljene-osnovice-za-obracun-doprinosa-odredenih-obveznika-za-2025-godinu\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Objavljene osnovice za obra\u010dun doprinosa odre\u0111enih obveznika za 2025. godinu - Markart d.o.o.\" \/>\n<meta property=\"og:description\" content=\"U\u00a0\u201cSlu\u017ebenim novinama Federacije Bosne i Hercegovine\u201d\u00a0broj 1\/25 od 10.01.2025. godine objavljene su\u00a0Osnovice za obra\u010dun doprinosa odre\u0111enih obveznika za 2025. godinu. 1. Za poduzetnike s osnova obavljanja samostalne djelatnosti iz \u010dlana 12. st. 2., 3. i 5. 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