Bosnia and Herzegovina: Tax incentives for employers to maintain employment levels

Effective February 5, 2025

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November 10, 2025

The federal government introduced tax incentives for employers to maintain employment levels after raising the minimum salary to BAM 1,000 effective January 1, 2025.

Effective February 5, 2025, these incentives provide a refund of social security contributions to employers for employees whose earnings were below BAM 1,000 as of November 30, 2024.


For more information, contact a KPMG tax professional in Bosnia and Herzegovina: 

Senad Kadunic | skadunic@kpmg.com

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