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FBiH Obrt vs RS SP • 2% Mali Preduzetnik • Paušal • Social Bases Freelance & Business
Bosnia Small Business & Sole Proprietor (Obrt / SP) Tax Calculator 🇧🇦
Compare small business taxes in Bosnia: FBiH Obrt (10% profit tax / Paušal) vs Republika Srpska Samostalni Preduzetnik (2% small entrepreneur flat tax vs 8% profit).
Calculation Parameters
Statutory Output & Assessment
Statutory Framework & Calculation Rules
Obrtnik FBiH vs Samostalni Preduzetnik (SP) RS Framework:
• FBiH Obrt (Standard): 10.0% Personal Income Tax on net business profit (Revenue - Documented expenses) + fixed monthly social contributions based on 65% of federal average gross salary (~420 BAM/month total).
• RS Small Entrepreneur (Mali preduzetnik): For revenue up to 50,000 BAM/yr, pay a flat 2.0% tax on gross turnover (minimum statutory 600 BAM/year) + minimum entrepreneur social contributions (~350 BAM/month).
• RS Standard SP: If revenue > 50,000 BAM, taxed at 8.0% on net profit + contributions.
• FBiH Obrt (Standard): 10.0% Personal Income Tax on net business profit (Revenue - Documented expenses) + fixed monthly social contributions based on 65% of federal average gross salary (~420 BAM/month total).
• RS Small Entrepreneur (Mali preduzetnik): For revenue up to 50,000 BAM/yr, pay a flat 2.0% tax on gross turnover (minimum statutory 600 BAM/year) + minimum entrepreneur social contributions (~350 BAM/month).
• RS Standard SP: If revenue > 50,000 BAM, taxed at 8.0% on net profit + contributions.
📊 Bosnia and Herzegovina Statutory Entity & Cantonal Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (BAM) |
|---|---|
| Primary Net / Statutory Payable Amount | 0.00 KM |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Balkans Tax Architecture & Indirect Taxation Authority (UIO) Lead
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.