Published bases for calculating the contributions of certain taxpayers for the year 2024

The bases for calculating contributions of certain taxpayers for 2024 were published in the "Official Gazette of the Federation of Bosnia and Herzegovina", number 4/24 of January 17, 2023.

1. 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 Bosnia and Herzegovina", 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 basis for calculating contributions is:

a) 2,133.00 KM – for free professions,

b) 1,260.00 KM – for independent trade and related activities,

c) 562.00 KM – for independent activity in agriculture and forestry,

d) 562.00 KM – for the independent activity of a sole trader.
 

2. For self-employed entrepreneurs from Article 12, paragraph 1 of the Income Tax Act, who determine and pay their income in a lump sum in accordance with Article 31 of the same Act, the monthly basis for calculating contributions is:

a) 1,066.00 KM – for independent trade and related activities,

b) 485.00 KM – for low-accumulative activities of traditional guild crafts,

c) 485.00 KM – for independent activity in agriculture and forestry,

d) 485.00 KM – for independent activity of taxi transport,

e) 562.00 KM – for independent activity of a sole trader.

3. For contributors referred to in Article 6, point 10 of the Law on Contributions, the monthly basis for calculating contributions is 582.00 KM.

4. The average salary in the period I-IX 2023 is 1,939.00 KM.