The bases for the calculation of the contributions of certain taxpayers for the year 2025 have been published

In "Official Gazette of the Federation of Bosnia and Herzegovina" number 1/25 from 10.01.2025. were published Basis for calculating the contributions of certain taxpayers for the year 2025.

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) 2,329.00 KM – for free professions,

b) 1,376.00 KM – for self-employed trade and related activities,

c) 614.00 KM – for independent activity in agriculture and forestry,

d) 614.00 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) 1,164.00 KM – for independent trade and related activities,

b) 529.00 KM – for low-accumulative activities of traditional guild crafts,

c) 529.00 KM – for independent activity in agriculture and forestry,

d) 529.00 KM – for the independent activity of taxi transport,

e) 614.00 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 635.00 KM.

4. The average salary in the period I-IX 2024 is 2,117.00 KM.