In the first three months of 2026, the administration refunded VAT to taxpayers who had legally qualified for a refund, totaling 516 million BAM. After these refunds, the net collected revenues allocated to the state, entities, and the Brčko District amounted to 2 billion 403 million BAM, representing an increase of 8.75 percent compared to the revenues distributed to beneficiaries in the same period of 2025.
In March 2026, 1 billion 34 million BAM in indirect taxes was collected. This is 85 million BAM or 8.96 percent more than in March 2025, continuing the trend of revenue growth.
For financing state institutions in the period January–March 2026, an amount of 245 million BAM was allocated. The largest portion of collected indirect tax revenues was directed to the entities and the Brčko District, with the Federation of BiH receiving 1 billion 328 million BAM from the single account, Republika Srpska receiving 744 million BAM, and the Brčko District receiving 75 million BAM.
In the tabular overview for the period from January 1 to March 31, 2026, compared to the same period in 2025, the total allocated revenues and corresponding external debt for the entities and the Brčko District of BiH are listed. All amounts are expressed in millions of BAM. In 2026, the Federation of BiH was allocated 1,091 million BAM, with an external debt of 178 million BAM, while in 2025, it was allocated 922 million BAM, with an external debt of 238 million BAM. Republika Srpska received 628 million BAM in 2026, with an external debt of 77 million BAM, while in 2025, it received 533 million BAM, with an external debt of 112 million BAM. The Brčko District was allocated 69 million BAM in 2026, with an external debt of 4 million BAM, and in 2025, 62 million BAM, with an external debt of 5 million BAM.
The rates of change for the same period show an increase in allocated funds and a decrease in external debt. For the Federation of BiH, there was an increase in allocated revenues of 18.32 percent and a decrease in external debt of 25.21 percent. Republika Srpska saw an increase in allocated funds of 17.82 percent, alongside a decrease in external debt of 31.25 percent. The Brčko District recorded an increase in allocated funds of 11.29 percent and a decrease in external debt of 20.00 percent.
In addition to the revenues shown in the table, based on a special toll for highway construction and the construction and reconstruction of other roads at a rate of 0.25 BAM, the Federation of BiH received an additional 59 million BAM, Republika Srpska 39 million BAM, and the Brčko District 2 million BAM. The remaining amount represents a reserve in the special toll account at a rate of 0.25 BAM.