At the level of the Federation of BiH, a decision was published setting the minimum wage for the period from 1 January to 31 December 2026 at a net amount of 1,027.00 KM. Contribution bases for certain obligors for 2026 were also published, with separate amounts for self-employed activities that determine income by accounting records (e.g., professionals 2,710.00 KM; crafts and related activities 1,602.00 KM; agriculture/forestry 715.00 KM; individual trader 715.00 KM), and for lump-sum taxpayers (e.g., crafts and related activities 1,355.00 KM; traditional crafts 616.00 KM; taxi 616.00 KM; individual trader 715.00 KM), as well as a special base of 739.00 KM for obligors referenced in Article 6 point 10 of the Law on Contributions.

At the same time, the regulation on allowances for official travel was amended so that the per diem for business travel within BiH increases from 25 KM to 45 KM, effective the day after publication.

Align your internal payroll calculations in FBiH (minimum wage, contribution bases, lump-sum taxpayers) and update travel orders/per diems — this directly affects monthly costs.

In the Republika Srpska, amendments to tax legislation cover corporate income tax, personal income tax and contributions, with the introduction of a special regime for work performed on seasonal and other temporary assignments. For corporate tax, definitions of "donation" and "sponsorship" are introduced and the treatment of certain receipts excluded from the tax base is clarified (e.g., dividends and profit shares under legal conditions). For personal income tax, a lump-sum tax for seasonally engaged persons is introduced at 9 KM per day of engagement, with payment due by the 20th of the month for the previous month, together with contributions. The Law on Contributions provides that contributions for these persons are paid at 16 KM per day of engagement, also due by the 20th of the month for the previous month.

For seasonal/occasional engagements in RS calculate on a per-day basis (9 KM tax + 16 KM contributions) and ensure payments are submitted by the 20th for the previous month.

If you use customs procedures or hold excise goods, update calculations and plans for 2026 due to new excises and compensatory interest.