The Administration for Indirect Taxation announced that in the first three months of 2026, revenues from indirect taxes reached 2 billion and 920 million KM, which is 169 million KM or 6.14 percent more than in the same period of 2025.
In the first three months of 2026, the Administration made VAT refunds to taxpayers who exercised their legal right to a refund in the total amount of 516 million KM. After the refunds were made, the net collected revenues intended for the state, entities and Brčko District amounted to 2 billion and 403 million KM, which represents an increase of 8.75 percent compared to the revenues distributed to users in the same period of 2025.
In March 2026, 1 billion and 34 million KM indirect taxes were collected. This is KM 85 million or 8.96 percent more than in March 2025, thus continuing the trend of income growth.
An amount of 245 million KM has been allocated for the financing of state institutions in the period January-March 2026. The largest part of collected revenues from indirect taxes is directed to the entities and the Brčko District, whereby the Federation of Bosnia and Herzegovina received 1 billion and 328 million KM from the single account, the Republika Srpska 744 million KM, and the Brčko District 75 million KM.
In the tabular presentation for the period from January 1 to March 31, 2026, in comparison with the same period in 2025, the total distributed revenues and the corresponding external debt for the entities and Brčko District of BiH are listed. All amounts are expressed in millions of KM. In 2026, 1,091 million KM was remitted to the Federation of BiH, with an external debt of 178 million KM, while in 2025, 922 million KM was remitted, with an external debt of 238 million KM. In 2026, Republika Srpska received 628 million KM, with an external debt of 77 million KM, while in 2025, it received 533 million KM, with an external debt of 112 million KM. Brcko District received 69 million KM in 2026, with an external debt of 4 million KM, and in 2025, 62 million KM, with an external debt of 5 million KM.
The rates of change for the same period show an increase in remittances and a decrease in external debt. The Federation of Bosnia and Herzegovina recorded an increase in remitted income of 18.32 percent and a decrease in external debt of 25.21 percent. Republika Srpska has an increase in remittances of 17.82 percent, with a simultaneous decrease in external debt of 31.25 percent. Brčko District recorded an increase in transferred funds of 11.29 percent and a decrease in external debt of 20.00 percent.
In addition to the income shown in the table, based on the special toll for the construction of highways and the construction and reconstruction of other roads in the amount of 0.25 KM, the Federation of Bosnia and Herzegovina received an additional 59 million KM, the Republika Srpska 39 million KM, and the Brčko District 2 million KM. The remaining amount represents a reserve in a separate account for tolls in the amount of 0.25 KM.
