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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.