Tax-Free Allowances in Bosnia (2026)
Various allowances are tax-exempt, increasing employees' net income.
1. Transport and Per Diems
Commuting tax-free. Domestic per diem up to 35 BAM/day.
2. Other Tax-Free Benefits
Employee gift up to 100 BAM/year, anniversary award up to 500 BAM.
3. Work From Home
Tax-free up to amounts set by the government.
Frequently Asked Questions
Is an anniversary award tax-free?
Yes, up to 500 BAM in FBiH.
Can meal allowances be paid tax-free?
Yes, up to prescribed amounts.
Is a WFH allowance tax-free?
Up to amounts set by the government.