Revenues from indirect taxes in 2025 amounted to 12 billion and 177 million BAM and are higher by 633 million BAM, or 5.51 percent, compared to the same period in 2024, when they amounted to 11 billion and 541 million BAM, the Indirect Taxation Authority (ITA) of Bosnia and Herzegovina (BiH) announced.
As stated in the announcement, ITA collected the highest amount of indirect taxes since the establishment of this institution.
“In 2025, there was no increase in indirect tax rates; rather, revenue growth was partly driven by inflationary trends and partly by activities undertaken by the ITA,” the statement said.
They also noted that through VAT refunds to taxpayers in 2025, 2 billion and 202 million BAM were refunded, while the remainder of the collected revenues went to distribution to beneficiaries.
“Thus, net collected revenues that were distributed to beneficiaries in the period January – December 2025, namely the state, the entities, and the Brcko District, amounted to 9 billion and 974 million BAM and are higher by 525 million BAM compared to the revenues that beneficiaries received from the Single Account for the same period in 2024,” the ITA said.
As for financing state institutions, the ITA said that in 2025, an amount of 1 billion and 20 million BAM was allocated. A total of 5 billion and 510 million BAM was allocated to the Federation of BiH (FBiH), 3 billion and 86 million BAM to the Republika Srpska (RS), and 310 million BAM to the Brcko District.
In addition to these funds, on the basis of the special road toll for the construction of motorways and the construction and reconstruction of other roads (0.25 BAM), the FBiH received an additional 249 million BAM, the RS 165 million BAM, and the Brcko District 8 million BAM.
