The individual income tax is 10%. Income tax is calculated using a flat rate. Additional factors may impact overall rates such as the number of dependent family members. The base for income tax is gross salary reduced by the amount of contributions from salaries and personal allowances.
Payroll Cost
The employer cost is generally estimated at 12% of the employee salary
Monthly Costs
Pension Insurance - 6.0%*
Health Insurance - 4.0%*
Unemployment - 0.5%
Fees for Disabled People - 0.5%
Tax Natural Disaster - 0.5%**
Water Tax - 0.5%**
WFM Allowance - BAM 78.93
WFM Secondary Allowance - BAM 82.12
*calculated on the sum of salary+WFM allowances ** calculated on salary multiplied by 0.62