Tax policy in the Republic of Srpska is one of the most stimulating in the region, with a low income tax, profit tax and aggregate contribution rates.
| RS | FBiH | Serbia | Croatia | Montenegro | North Macedonia | |
|---|---|---|---|---|---|---|
| Income tax rate | 10% | 10% | 15% | 10% - 18% | 9% | 10% |
| Basic Personal deduction (€) | 511 | 153 | 155 | 531 | - | 130 |
| Dividend tax rate | - | - | 15% | 10% | 9% | 10% |
| Value added tax (VAT) rate | 17% | 17% | 10%, 20% | 25%, 13%, 5% | 21%, 7% | 18%, 5% |
| Total contributions rate on gross salary | 31% | 41,5% | 36,55% | 36,5% | 32,3% | 28% |
| Electric energy price | 0.035 €/KW | 0.061 €/KW | 0.094 €/KW | 0.102 €/KW | 0.1032 €/KW | 0.096 €/KW |