Where are taxes spent? What taxes apply in BiH?
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Taxes charged on your wage (monthly). 
Contributions for pension / retirement and disability insurance:
Income tax:
Health insurance contributions:
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* taxes are calculated for an employee under a contract who also receives no tax deductions for having a disability or supporting members of immediate family
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Taxes for 2018

Pensions

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Foreign debt repayment

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Roads

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Highways

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General public services

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Defence
military and civil defence

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Public order and safety
the police, courts, prisons

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Economic affairs
labor affairs, agriculture, forestry, energy, mining, transport and communication

0

Environmental protection

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Housing and community amenities
housing development, community development and water supply

0

Healthcare
healthcare services, hospital services, medical products, appliances and equipment

0

Recreation, culture and religion

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Education

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Social security

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Learn more Where are taxes spent? What taxes apply in BiH

Government spending

Pensions

In 2018, around 2,9 billion BAM was disbursed to around 672.599 users of the retirement and disability insurance funds. Around 1,73 billion BAM was disbursed to users of the right to pensions, 434,78 million BAM to the users of familiy pensions, 761,32 million BAM to the users of disability pensions, and 24,08 million BAM to other users of the retirement and disability insurance funds.  

This accounts for 17,63 % of total expenditure
Expenditure in 2018: 2,921 billion KM
Federal Bureau for Pension and Disability Insurance: 1,955 billion BAM, PDI RS: 966,1 million BAM

Public debt payment

The service of the entire public debt of Bosnia and Herzegovina for 2018 amounts to 1,004 billion BAM.    

This accounts for 6,06 % of total expenditure
Expenditure in 2018: 1,004 billion KM
FBiH : 643,46 million BAM, RS: 345,17 million BAM, BD: 9,45 million BAM; BiH Institutions: 5,98 million BAM

Roads

When purchasing fuel, citizens and the economy are paying a toll in the amount of 0,15 BAM per one litre of fuel for the construction of roads, out of which 217,26 million BAM finances the construction and maintenance of local, regional, and highway roads.  

This accounts for 1,31 % of total expenditure
Expenditure in 2018: 217,26 million KM

Highways

When purchasing fuel, from the start of 2018, citizens and the economy are paying a toll in the amount of 0,25 BAM per one litre of fuel for the highway construction. In 2018, 403,48 million BAM of these means were allocated for highway construction.  

This accounts for 2,43 % of total expenditure
Expenditure in 2018: 403,48 million KM

General public services

Around 2,30 billion BAM were invested into general public services, out of which 1,95 billion BAM that were invested by the institutions in Federation of BiH, 651,3 million BAM in the Republic of Srpska, as well as 326,6 million BAM at the state institutional level. This implies investments into the functioning of executive and legislative assemblies, including the salaries of the employed ones, financial and fiscal matters, foreign matters, foreign economic aid, general public services, basic research, transactions related to public debt, and general transfers among different levels of government.  

This accounts for 13,90 % of total expenditure
Expenditure in 2018: 2,303 billion KM

Defence

In 2018, around 352,1 million BAM was invested into defence. This implies investment into military defence, civil defence, and foreign military aid.  

This accounts for 2,12 % of total expenditure
Expenditure in 2018: 352,1 million KM

Public order and security

In 2017 a total of 1,08 billion BAM was invested into public order and security. 567,65 million BAM were invested in the Federation of BiH, 263,62 million BAM in the Republic of Srpska, and 251,33 million of BAM at the intitutional level. These funds were invested into police services, fire department, courts and prisons.  

This accounts for 6,53 % of total expenditure
Expenditure in 2018: 1,083 billion KM

Economic affairs

A total of 983,75 million BAM were invested into various economic affairs. Around 714,5 million BAM were invested in the Federation of BiH, 206,81 million BAM in the Republic of Srpska and 62,41 million BAM at the intitutional level. This includes investment in some general economic, commercial affairs as well as affairs related to employment (mediation in employment and social security for the unemployed), agriculture, forestry, fishing and hunting, fuel and energy, mining, production and construction, transport, communication and other industries.  

This accounts for 5,94 % of total expenditure
Expenditure in 2018: 983,75 million KM

Environmental protection

Environmental protection includes investment into waste control, reduction of pollution, protection of flora and fauna as well as of the general environment. In 2018, 95,65 million BAM were invested in these matters. More precisely, 76,87 million BAM were invested in FBiH, 12,23 million BAM in RS, and 6,55 million BAM by BiH institutions.  

This accounts for 0,58 % of total expenditure
Expenditure in 2018: 95,65 million KM

Housing and community amenities

Housing and community amentities imply investment into development, water supply and street lightning. In 2018, 487,4 million BAM were invested in these matters. 255,03 million BAM at the institutional level of Federation of BiH, and 232,37 million BAM in the Repubic of Srpska.

This accounts for 2,94 % of total expenditure
Expenditure in 2018: 487,40 million KM

Healthcare

In 2018, 2,41 billion BAM was invested into healthcare: 1,58 billion in the Federation of BiH, 822,2 million BAM in the RS, and 5,03 million BAM at the institutional level. The investments are used for medical items, devices and equipment, outpatient and inpatient services, and healthcare protection services.  

This accounts for 14,53 % of total expenditure
Expenditure in 2018: 2,407 billion KM

Recreation, culture and religion

In 2018, 333,44 million BAM were invested into recreational, cultural and religious services: 241,7 million BAM in the Federation of BiH, 85,99 million BAM in the Republic of Srpska, and around 5,78 million BAM at the institutional level. This implies investment into sports and recreation, cultural, broadcasting, publishing, religious and other common services.  

This accounts for 2,01 % of total expenditure
Expenditure in 2018: 333,44 million KM

Education

Education stands for investment into pre-school, primary, high school education, and any post-high school education that is not considered as higher education, higher and non-tertiary education. Resources were also invested into additional educational services. In 2018 a total of 1,355 billion BAM was invested into all levels of education: 909,51 million BAM in the Federation of BiH, 442,02 million BAM in the Republic of Srpska, and 3,14 million BAM at the institutional level.  

This accounts for 8,18 % of total expenditure
Expenditure in 2018: 1,355 billion KM

Social protection

In 2018, 2,62 million BAM were invested into social protection, including all of its segments: 1,09 billion BAM in the Federation of BiH, 442,02 million BAM in the Republic of Srpska and 3,14 million BAM at the institutional level. The funds were invested as aid for the sick, handicapped and elderly, inheritors, providing housing, protection of families and children, the unemployed and socially excluded.  

This accounts for 15,83 % of total expenditure
Expenditure in 2018: 1,354 billion KM

Social protection 1/14 Public debt payment

Tax revenue

Value-added tax (VAT)

Value-added tax is charged on every purchase of goods and services, no matter whether it's a bottle of juice or a new piece of furniture. VAT is a consumer tax, since the total amount of VAT is not paid by the company, but the final user. VAT is already included in shopping prices, so they seem higher than they woud be without tax.  

This accounts for 34,17 % of total revenue.
Tax collected amounts to: 5,199 billion KM in Year 2018.

Excise duties

Excise duty is charged on fuel, tobacco products, non-alcoholic beverages, brandy, beer, wine and coffee. For example, you are paying 0,35 BAM in excise duty on every liter of fuel, at least 2,60 BAM per each pack of tobacco, 0,1 BAM per each liter of non-alcoholic beverage, 15 BAM on strong drinks per each liter of pure alcohol, and 0,25 BAM per each liter of beer and wine.  

This accounts for 9,58 % of total revenue.
Tax collected amounts to: 1,458 billion KM in Year 2018.

Pension Fund Contributions

Pensions and disability insurance contributions are deduced from your wage as well as paid by your employer (in FBiH). This covers pensions, occupational accidents and deseases. As the charges vary, workers in FBiH get deductions of 23%, while in RS workers only get 18,5% deductions of their total monthly wage before tax. Both your and your employer's (in FBiH) contributions are part of your wage.    

This accounts for 18,21 % of total revenue.
Tax collected amounts to: 2,771 billion KM in Year 2018.
FBiH: 1,910 billion BAM; RS: 861 million BAM

Health Insurance Contributions

Contributions for healthcare insurance are subtracted from your salary (in FBiH, your employer is also paying for them). Out of them, expenses of covering healthcare protection, medical products, devices and equipment, and inpatient and outpatient services. Direct taxes are in the authorty of entities, so the charges vary. For this cause, workers in FBiH are singling out 16,5%, while in RS workers are singling out 12% of their total salaries before taxation. Your contributions and the contributions paid in by your employer (in FBiH) are part of your salary.  

This accounts for 12,60 % of total revenue.
Tax collected amounts to: 1,917 billion KM in Year 2018.
FBiH: 1,378 billion BAM; RS: 539 million BAM

Unemployment Insurance Contributions

Contributions for Insurance in cases of unemployment are subtracted from your salary (in FBiH, your employer is charged for them as well). Direct taxes are the responsibility of the entity, so the charges vary. Workers in the FBiH are singling out 2%, while those in RS are singling out 1% from their total salary before taxation. Your contributions and shares your employer is paying in (in FBiH) are part of your salary.  

This accounts for 13,31 % of total revenue.
Tax collected amounts to: 199,20 million KM in Year 2018.
FBiH: 158,63 million BAM; RS: 40,57 million BAM

Personal income tax

Personal income tax is charged on your income and amounts to 10% of your income.  

This accounts for 4,51 % of total revenue.
Tax collected amounts to: 685,74 million KM in Year 2018.
FBiH: 456,55 million BAM; RS: 229,19 million BAM

Income tax

Income tax is paid by economic entities on net proit. In BiH, income tax amounts to 10%.  

This accounts for 4,06 % of total revenue.
Tax collected amounts to: 617,44 million KM in Year 2018.
FBiH: 396,62 milion BAM; RS: 220,82 million BAM.

Customs duties

Custom duty is charged for commodities in the toll area of Bosnia and Herzegovina. The duty of the toll rises when the commoditites concerned cross over the toll line, which is not applicable to any other type of tax. As with other types of indirect taxes, custom duty is charged by the Indirect Taxation Authority.  

This accounts for 1,92 % of total revenue.
Tax collected amounts to: 292,40 million KM in Year 2018.

Tolls

Toll is a type of indirect tax that is charged on petrol, diesel and other gas oils. For instance, you are charged 0,40 BAM of toll per each litre of fuel, out of which 0,15 BAM goes to the financing of roads, and 0,25 BAM for the financing of highways.  

This accounts for 4,08 % of total revenue.
Tax collected amounts to: 620,74 million KM in Year 2018.

Taxes and fees

Taxes collected in 2018 include fiscal and parafiscal taxes, special taxes for entities and lower levels of government that are registered by the tax bureaus of each BiH entity. This type of tax revenue includes adnministrative taxes, general water fees, fees for the use of forests, motore vehicles, municipal and communal taxes, and other.  

This accounts for 5,64 % of total revenue.
Tax collected amounts to: 859,08 million KM in Year 2018.
FBiH: 621,58 million BAM; RS: 237,50 million BAM

Other taxes that comprise 3,93 % of tax revenue

Real estate tax

Approx. revenue: 197,09 million

Other Indirect taxes

Approx. revenue: 48,11 million

Other parafiscal fees

Approx. revenue: 3,42 million

Tax on traffic of real estates and rights

Approx. revenue: 114,87 million

Concessional fees

Approx. revenue: 54,42 million

Other taxes that comprise 3,93 % of tax revenue

Child Protection Contributions

Approx. revenue: 72,51 million

Lottery and gambling tax

Approx. revenue: 64,18 million

Other

Approx. revenue: 82,01 million

Tax on usage, holding and carrying of goods

Approx. revenue: 14,97 million

Special fees

Approx. revenue: 233,16 million

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Other taxes that comprise 3,93 % of tax revenue 1/13 Excise duties
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