The Indirect Taxation Agency of Bosnia and Herzegovina (ITA BiH) collected 1, 208 billion BAM in September. This represents record monthly revenue.
ITA BIH stated that the revenues from indirect taxes amounted to 9,567 billion BAM in the first nine months of 2026, increasing by 561 million BAM, or 6.23 percent, compared to the same period in 2025, when they amounted to 9, 006 billion BAM.
In the first nine months of 2026, the ITA BiH issued a VAT refund to beneficiaries eligible for a refund totaling 1.633 billion BAM. According to ITA BiH, the total refund included a857,077 VAT refund to citizens of Bosnia and Herzegovina for their first home purchase.
Net revenue collected and distributed to beneficiaries in the first nine months of 2026, including Bosnia and Herzegovina, entities and Brčko District, amounted to 7.934 billion BAM. The revenues increased by 7.6 percent compared to revenues distributed to beneficiaries in the first nine months of 2025.
The statement noted that 759 million BAM was distributed for financing the state institutions in the first nine months of 2026.
The rest of the collected indirect tax revenue went to the entities and Brčko District. Thus, the Federation of Bosnia and Herzegovina received 4. 412 billion BAM, Republika Srpska 2.469 billion BAM, and Brčko District 248 million BAM.
Based on the special road toll for the construction of motorways and the construction and reconstruction of other roads (0.25 BAM), the Federation of Bosnia and Herzegovina received an additional 185 million BAM, Republika Srpska 122 million BAM, and Brčko District six million BAM.
