Bosnia Payroll Changes - 2026

Minimum salary/Wage changes

• Minimum net salary: 1,027.00 BAM.
• Minimum gross salary:
  • With tax card (Coefficient 1.0): 1,605.48 BAM.
  • Without tax card: 1,653.79 BAM.
  • Note: If the employee has a higher tax coefficient, a lower gross salary is applied so that the net salary remains 1,027.00 BAM.

Rate/Percentage changes affecting payroll

• Business travel & fieldwork reimbursements
  • Non-taxable daily allowance: Increases to 45.00 KM per day (up from 25.00 KM).
  • Authority: Introduced by the Government of the Federation of Bosnia and Herzegovina through a new Regulation.
  • Note: The method and rules for calculating these reimbursements remain unchanged.