Tax policy in the Republic of Srpska is among the most stimulating in the region.

Year of 2024RSFBiHSerbiaCroatiaMontenegroNorth Macedonia
Personal income tax rate8%10%10%20% on revenues up to
€ 47.780,28
per year, 30% on revenues above
€ 47.780,28
per year
9% on gross earnings from €700 to €1.000 per month, 15% on gross earnings over €1000 per month10%
Non-taxable part of income (EUR)511,00153,00213,00560,00Gross earnings up to €700 are not taxed154,00
Dividend tax rate20%10%15%10%
Corporate income tax rate10%10%15%10 % for revenues up to 1 mil EUR, 18% for revenues equal or higher than 1 mil. EURThe applicable tax rate depends on the realised profit of taxpayers, and the tax rate varies from 9% to 15%.10%
Cumulative contribution rate to gross salary31%41,5%35,05%36,5%21,5%28%
VAT17%17%20%, 10%25%, 13%, 5%, 0%21%, 7%, 0%18%, 10%, 5%

Register of fiscal and parafiscal payments of Republic of Srpska