Thinking of contracting?
From early planning advice to emergency payroll for imminent work, Link Global Management can help you with your work arrangements.
Get in touch with one of our advisors now using the phone number at the top of the page, or use our online form and email services.
Payroll Services for
Bosnia and Herzegovina Contractors
Employment status in Bosnia and Herzegovina
Thinking of contracting?
From early planning advice to emergency payroll for imminent work, Link Global Management can help you with your work arrangements.
Get in touch with one of our advisors now using the phone number at the top of the page, or use our online form and email services.
Link Global Management can provide a full range of payroll services in Bosnia. The individual will be engaged on our payroll and income is paid in the form of salary, allowances and expenses, the proportion of each part depending on individual circumstances.
Salary, Tax & Social Security Link Global Management deducts tax and social security at source on a PAYE basis, and payments are made to the relevant authorities on the employee's behalf. The taxable amount may be reduced by offsetting certain business expenses. There are different tax rates and bands according to earnings level and marital/family status.
Link Global Management will discuss your personal circumstances with you and help you to minimise your tax and social security liabilities, within the boundaries of Bosnian legislation.
Tax Returns Income is managed tax efficiently, not just in Bosnia but also in any other country where there may be a liability. A tax return is filed each year in Bosnia with advice and assistance from Link Payroll who will also provide help with filing tax returns elsewhere, if required.
Income tax in Bosnia and Herzegovina
Brčko District was the first of the three jurisdictions to pass a comprehensive modern individual income-tax law, effective from 2004. Under this law, individuals resident in Brčko District are subject to tax on their worldwide income; non-residents are taxed on income sourced in Brčko District only.
Income tax applies at a flat rate of 10%. The other two jurisdictions, the Federation of BiH and Republika Srpska, are expected to introduce similar personal tax laws in the near future.
Thinking of contracting in Bosnia and Herzegovina?

Bosnia and Herzegovina
Currency | Convertible Mark (BAM) |
Internet domain | .ba |
Dialing code | +387 |