Republika Srpska adopts 7.4 billion Bosnian marks budget for 2026

The total budgetary resources planned for 2026 amount to 7,409,000,000 marks (approx. €3,788,142,470). This figure represents an increase of 659 million marks (approx. €336,940,330), or 9.8 percent, compared to the funds projected in the second rebalance of the 2025 budget.

Total budgetary revenues and receipts for non-financial assets in 2026 are projected at 5,588,600,000 marks (approx. €2,857,406,820). This is an increase of 114 million marks (approx. €58,287,540), or 2.1 percent, over the previous year's rebalanced figures. Within this framework, tax revenues are expected to reach 5,178,000,000 marks (approx. €2,647,472,340), marking a rise of 112.1 million marks (approx. €57,316,213) or 2.2 percent.

Structural reforms and legislative changes

The 2026-2028 Economic Reform Program proposes seven structural reforms consisting of 23 specific reform measures. To support these fiscal goals, the National Assembly also approved amendments to the Law on Contributions, the Law on Income Tax, the Law on Corporate Income Tax, and the Law on Accounting and Auditing.

Specific focus was placed on the public sector with the adoption of laws concerning salary increases for staff in basic and secondary schools, student dormitories, higher education, and the culture sector. Furthermore, legislators passed the Law on Seasonal and Temporary Employment, changes to the Criminal Code of Republika Srpska, and updates to the Law on Local Self-Government and the Law on Communal Activities.

Borrowing and financial obligations

The parliamentary session concluded with the adoption of decisions regarding the long-term borrowing of Republika Srpska for 2026. Additionally, the Assembly approved plans for short-term borrowing through the issuance of treasury bills for 2026 and set the limits for the total amount of guarantees that the entity can issue in the coming year.