{"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\/en\/objavljene-osnovice-za-obracun-doprinosa-odredenih-obveznika-za-2025-godinu\/","title":{"rendered":"The bases for the calculation of the contributions of certain taxpayers for the year 2025 have been published"},"content":{"rendered":"<p>In\u00a0<em>&quot;Official Gazette of the Federation of Bosnia and Herzegovina&quot;<\/em>\u00a0number 1\/25 from 10.01.2025. were published\u00a0<strong>Basis for calculating the contributions of certain taxpayers for the year 2025.<\/strong><\/p>\n\n\n\n<p>1. For entrepreneurs based on self-employment from Article 12, paragraph 2, 3 and 5 of the Law on Income Tax (&quot;Official Gazette of the Federation of Bosnia and Herzegovina&quot;, 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:<\/p>\n\n\n\n<p>a) 2,329.00 KM \u2013 for free professions,<\/p>\n\n\n\n<p>b) 1,376.00 KM \u2013 for self-employed trade and related activities,<\/p>\n\n\n\n<p>c) 614.00 KM \u2013 for independent activity in agriculture and forestry,<\/p>\n\n\n\n<p>d) 614.00 KM \u2013 for the independent activity of a sole trader.<\/p>\n\n\n\n<p>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:<\/p>\n\n\n\n<p>a) 1,164.00 KM \u2013 for independent trade and related activities,<\/p>\n\n\n\n<p>b) 529.00 KM \u2013 for low-accumulative activities of traditional guild crafts,<\/p>\n\n\n\n<p>c) 529.00 KM \u2013 for independent activity in agriculture and forestry,<\/p>\n\n\n\n<p>d) 529.00 KM \u2013 for the independent activity of taxi transport,<\/p>\n\n\n\n<p>e) 614.00 KM \u2013 for independent activity of a sole trader.<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>4. The average salary in the period I-IX 2024 is&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\/en\/objavljene-osnovice-za-obracun-doprinosa-odredenih-obveznika-za-2025-godinu\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\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. 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\" \/>\n<meta property=\"og:url\" content=\"https:\/\/markart.ba\/en\/objavljene-osnovice-za-obracun-doprinosa-odredenih-obveznika-za-2025-godinu\/\" \/>\n<meta property=\"og:site_name\" content=\"Markart d.o.o.\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-12T13:14:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-06-12T13:27:50+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/markart.ba\/wp-content\/uploads\/2025\/06\/blog-4.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"853\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/markart.ba\/objavljene-osnovice-za-obracun-doprinosa-odredenih-obveznika-za-2025-godinu\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/markart.ba\/objavljene-osnovice-za-obracun-doprinosa-odredenih-obveznika-za-2025-godinu\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/markart.ba\/#\/schema\/person\/9608768cc13259e30c3b48d2312be529\"},\"headline\":\"Objavljene osnovice za obra\u010dun doprinosa odre\u0111enih obveznika za 2025. godinu\",\"datePublished\":\"2025-06-12T13:14:51+00:00\",\"dateModified\":\"2025-06-12T13:27:50+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/markart.ba\/objavljene-osnovice-za-obracun-doprinosa-odredenih-obveznika-za-2025-godinu\/\"},\"wordCount\":219,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/markart.ba\/objavljene-osnovice-za-obracun-doprinosa-odredenih-obveznika-za-2025-godinu\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/markart.ba\/wp-content\/uploads\/2025\/06\/blog-4.jpg\",\"articleSection\":[\"Blog\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/markart.ba\/objavljene-osnovice-za-obracun-doprinosa-odredenih-obveznika-za-2025-godinu\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/markart.ba\/objavljene-osnovice-za-obracun-doprinosa-odredenih-obveznika-za-2025-godinu\/\",\"url\":\"https:\/\/markart.ba\/objavljene-osnovice-za-obracun-doprinosa-odredenih-obveznika-za-2025-godinu\/\",\"name\":\"Objavljene osnovice za obra\u010dun doprinosa odre\u0111enih obveznika za 2025. godinu - 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