On 14 October 2026, the Tax Administration of Republika Srpska published its latest fiscal performance report covering the first nine months of the year. According to the official statement, total public revenue collections amounted to 3.602 billion convertible marks (KM), marking a year-on-year increase of 341.4 million KM or 10 percent compared to the same period in 2025. Notably, growth was recorded across all major revenue categories, including personal income tax, corporate profit tax, value-added tax, excise duties, and social security contributions. The Administration highlighted that the nine-month 2026 figure already surpasses the total revenue collected during the entire year of 2022, illustrating a dramatic expansion of the tax base over the past four years. Director Goran Maričić emphasized that the positive trajectory results from a combination of enhanced digital compliance tools, stricter enforcement of fiscal obligations, and structural reforms implemented under the IMF-supported Fiscal Reform Program for Southeast Europe. The report also noted a concurrent reduction in outstanding tax arrears, which have more than halved since 2020, further strengthening the entity’s fiscal position.
Key Takeaways
- Broad-Based Revenue Growth Across All Categories: The 10% increase was not driven by a single tax type but reflected improvements in direct taxes (income and profit), indirect taxes (VAT and excises), and mandatory social contributions, indicating a comprehensive recovery in economic activity and compliance.
- Significant Reduction in Tax Arrears: Parallel to revenue growth, the stock of collectible tax debt has decreased by over 50% since 2020, a result of targeted enforcement actions, improved taxpayer services, and the introduction of electronic payment and reporting channels.
- Digital Transformation as a Core Driver: The rollout of e-services — such as the e-Invoice verification platform, electronic fiscal device integration, and online taxpayer portals — has reduced administrative burdens, increased transparency, and narrowed opportunities for evasion, contributing directly to the revenue uplift.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement