The Federation of Bosnia and Herzegovina has updated its Rulebook on the Implementation of the Income Tax Law, adding provisions for employer-paid assistance to employees in 2026. The amendment was published in Official Gazette No. 12/26 and takes effect immediately.
The Federation of Bosnia and Herzegovina has published amendments to its Rulebook on the Implementation of the Income Tax Law. The changes appear in Official Gazette No. 12/26 on 13 February 2026.
The update adds a new provision to Article 10, paragraph (1), introducing item h), which covers: Regulations on the payment of assistance to employees by the employer in 2026” (Official Gazette No. 10/26).
This amendment forms part of the ongoing updates to the Rulebook, which has been revised multiple times since 2021.
The amended rulebook takes effect the day after its publication in the Official Gazette.
