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Bosnia and Herzegovina
Individual - Deductions
Last reviewed - 23 August 2024FBiH deductions
The following deductions from the PIT base are available in the Federation of Bosnia and Herzegovina.
FBiH personal deductions
Interest paid on a mortgage loan is deductible up to the full amount.
Premium pad on life insurance is deductible up to the full amount.
FBiH personal allowances
| Allowances | Monthly (BAM) |
| Personal allowance | 300 |
| Dependent family member - spouse | 150 |
| Dependent family member - first child | 150 |
| Dependent family member - second child | 270 |
| Dependent family member - third and every next child | 90 |
| Dependent family member - parent (whose monthly income does not exceed BAM 300) | 90 |
RS deductions
The following deductions from the PIT base are available in Republika Srpska.
RS personal deductions
Interest paid on a mortgage loan is deductible up to the full amount.
Premium pad on life insurance to an insurance company licenced in Republika Srpska is deductible up to BAM 1,200.
The paid contribution for voluntary retirement insurance is deductible up to BAM 1,200.
RS personal allowances
| Allowances | Annually (BAM) |
| Personal allowance | 6,000 |
| Dependent family members | 900 |
BD deductions
The following deductions from the PIT base are available in Brčko District.
BD personal deductions
Premium paid on life insurance to an insurance company is deductible up to BAM 1,800.
Interest paid on a mortgage loan is deductible up to the full amount.
The costs of educating the children paid to a school institution are deductible.
BD personal allowances
| Allowances | Annually (BAM) |
| Personal allowance | 6,000 |
| Dependent family members and persons receiving aliment based on the agreement on life-long aliment (50% of personal allowance) | 3,000 |
| Deduction for disability of taxpayer or dependent family member | 10% of personal allowance for every determined 20% of invalidity |
| Permanent disability | 3,000 |
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