FBiH Government Increases Contribution Bases: Costs Rise for Lawyers, Retailers, Farmers, Taxi Drivers...

(Patria) - At the end of 2025, the FBiH Government made decisions concerning the minimum wage for 2026, contribution bases for tradesmen, and compensation for official travel. All decisions were published in the Official Gazette of FBiH.

The minimum net wage for 2026 has been set at 1,027 KM. This is the wage an employee receives in their transaction account after taxes.

The base for this net wage, considering an employee has a coefficient of 1.0 based on their tax card, amounts to 1,605.48 KM. For employees without a tax card, the base for calculating the minimum wage is 1,653.79 KM.

Regarding the base for calculating contributions, compared to 2025, there has been an increase for tradesmen who determine their income based on business books; the contribution base is: 2,710.00 KM - for liberal professions (programmers, translators, lawyers...). In 2025, the base was 2,329 KM, which is an increase of 381 KM.

After the increase in the base, programmers, translators, lawyers, and others falling under liberal professions will pay 975.60 KM in contributions.

Here is an overview of other bases:

1,602.00 KM - for independent craft and related activities (other trades, service providers, retail shops). Compared to 2025, it has increased by 266 KM.
715.00 KM - for independent activities in agriculture and forestry (in 2025 it was 614 KM)
715.00 KM - for independent activity of an individual retailer. In 2025 it was 614 KM.

For tradesmen who determine and pay income on a lump-sum basis (paušalci), the monthly base for calculating contributions is:

1,355.00 KM - for independent craft and related activities (in 2025 it was 1,164 KM)
616.00 KM - for low-accumulation activities of traditional crafts
616.00 KM - for independent activity in agriculture and forestry,
616.00 KM - for independent taxi transport activity (for these three activities, the base was 529 KM).
and
715.00 KM - for independent activity of an individual retailer. In 2025 it was 614 KM.

Other tradesmen will pay 576.72 KM (retailers, caterers, other tradesmen), agricultural producers who determine income based on business books and individual retailers will pay 257.40 KM, and low-accumulation activities and lump-sum payers will pay 221.76 KM.
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The FBiH Government also made a decision to increase the non-taxable amount of compensation for official travel.

Thus, the non-taxable amount for official travel and field work compensation, instead of the previous 25.00 KM, has been increased to 45.00 KM per day. This had been a request from employers for a longer period.