After registering a business entity, the business entity is obliged to pay fees and taxes to the City of Derventa, namely:
- Communal fee for advertising;
- Communal fee for use of business premises;
- Fee for the development of construction land
- Rent
Method of calculation of municipal fees i taxi
| R.No. | Type of expense | Price (KM) | Calculation interval | Note |
| 1. | Municipal tax for advertising | For companies and entrepreneurs, usually from 200 KM-1,000 KM | Annually | The fee depends on the type of activity Small entrepreneurs and newly established entrepreneurs (up to 12 months from registration) are exempt from paying this fee |
| 2. | Utility fee for use office space | For the useful area of space up to 15,000 m2 = m2 x 2.5 x (0.020 KM -0.090 KM – depending on the zone). For areas over 15,000 m2 = m2 x 1.5 x (0.020 KM -0.090 KM – depending on the zone). For facilities of legal entities in the field of school and preschool education, culture and sports, humanitarian organizations, youth organizations and associations, citizens’ associations, as well as for facilities used for religious ceremonies: m2 x 0.3 x (0.020 KM-0.09 KM depending on the construction zone). | Half yearly | The coefficient depends on the urban zone, range: 0.020-0.090 KM/m2 (objects that belong to city construction land). |
| 3. | Fee for arranging construction land | Amount of GGZ = m2 of usable area x GGZ price coefficient (depending on the zone of the city construction land) – discount for cash payment depending on the amount of fees, discounts range from 5.00% to 10%) | It is paid once – before receiving construction permits | The amount of compensation for the arrangement of GGZ/m2 depends on the urban zone, range: 15.54-69.93 KM/m2. The amount of compensation depends on the zone of urban construction land. The price is determined every year by the Decision of SG Derventa until 31.03. current year based on data from the previous year. |
| 4. | Rent | Usable area of business of the building x amount of rent/ m2 | It is paid once – before receiving construction permits | The basis for calculating the rent is established every year by the Decision of the SG on the average construction price per square meter of usable area of residential and commercial space in the area of the City of Derventa until 31.03. current year based on data from the previous year. Amount of rent = m2 of usable area x rent price coefficient (depending on the zone of urban construction land) – discount for cash payment depending on the amount of fees, discounts range from 5% to 10%) The range of rent is from 9.5KM-57 KM/m2, depending on the zone In the first zone, the rent is additionally increased by 10% For the amount of rent greater than 25,000 KM, payment is possible in in installments for a period of up to 3 years |
TAXES AND CONTRIBUTIONS
- Value added tax 17%.
- Profit tax 10%. (Exemption from value added tax for all who export).
- Salary and salary taxes:
Contributions from salary 31% (- contributions for pension and disability insurance 18.5% – contributions for health 10.20%, – contributions for unemployment 0.60%, – child protection 1.70%). - Water contribution – 1 KM per worker on a monthly basis level.
- Rehabilitation of the disabled – 0.1% of the net salary
- Fees for forests -0.07% and fire protection -0.03% – paid semi-annually on the total income of the company
PRICES OF UTILITY SERVICES UNDER THE JURISDICTION OF THE MUNICIPAL ADMINISTRATION
Water and sewage
| Description | Price for legal entities i independent entrepreneurs |
| Fee for connection to the water supply network | 683.76 – 3,750.00 (connection profile prices) + VAT (the price is formed from the connection profile price plus usable area m2x 1.20 KM) + VAT (one time) |
| Water with VAT | 1.90 KM/m3+VAT=2.23 KM/m3 Flat-rate calculation – made on the basis of debt m3x price For the economy: Number of employees x 4m3 – cafes, pizzerias and restaurants up to 50 m2=15 m3 (monthly) |
| Fees for connection to the sewage network | Connection point = 600.00 KM Commercial residential buildings: Price of the connection point (600.00 KM) + 100 KM per commercial space + total useful area X 1.10 KM/m2 + VAT (one-time) |
| Sewerage with VAT | 1.00 KM/m3 + VAT = 1.17 KM/m3 – basis for calculation is the amount of water used (monthly) |
Collection and removal of utilities waste
| Business consumers | Category “independent entrepreneurs, institutions and companies” |
| Companies, banks, insurance companies, pharmacies, catering shops, restaurants, electrical and plumbing stores, cosmetics, ready-made paper equipment | 0.60 KM/m2 (all listed prices are without VAT) |
| Groceries, fruit and vegetables | 0.80 KM/m2 |
| Offices, agencies, boutiques and craft shops | 0.40KM/m2 |
| Container removal – garbage disposal per m3 Container removal – industrial waste | 28.00 KM/m3 33.00 KM/m3 |
Calculation of garbage removal and deposit in a lump sum
| Craft shops | flat rate 15.00 KM |
| Print kiosks, photocopiers, video clubs, fun games and the like | 8.55 KM |
| Slaughterhouses and butcher shops up to 25 m2 | 25.00 KM |
| Slaughterhouses and butcher shops over 25 m2 | 35.00 KM |
Costs of energy products and services for business users
| Expense Type | Price KM | Cost calculation |
| Electricity | The price of industrial electricity depends on the tariff group. The price of active energy is: Higher tariff -0.1706 KM/kwh Lower tariff – 0.1137 KM/kwh Average value – 0.1467 KM/kwh | Monthly |
| Fixed telephony services | National telephone traffic: 0.05 /minute International telephone traffic conversations: 0.35 KM-1,046 KM/minute | Monthly |
| Internet provider services | 29.25 KM with a one-year contract | Monthly |
| Express mail services | The price of the service depends on the weight of the shipment. The minimum price is 9.00 KM. (a shipment weighing up to 10 kg costs 7.00 KM + 2.00 KM for the purchase of the shipment) | 1 service |
Costs infrastructure/utility connections
| Type of expense | Price KM | Cost calculation |
| Connection to the electrical network | All prices are without VAT Prices depend on the purpose of the business premises Medium voltage network (the price does not include the transformer station that the investor is building) For the standard connection, the price is from 605.58 KM – 1,656.34 KM. With a non-standard connection, the price is from 18.44 – 78.65 KM/m. The fee for the leased power is from 11.17 KM – 69.02 KM – it is paid for all voltage levels and for all tariff groups For a non-standard connection, the price depends on the type of metering point and is from 367.26 KM to 11,581.50 KM | Once |
| Connection to the phone | 19 KM | Once |
Membership in chambers of commerce
Membership in Foreign Trade chambers of BiH
Membership is mandatory for all importers and exporters. The basis for the calculation of the membership fee of the Chamber is the realized total quarterly import or the amount of the gross salary of the employees shown in the final account. The membership fee rate is 0.1% (for the financial sector, transport and communications: 0.2%), and the minimum monthly membership fee is 25 KM. More at: http://komorabih.ba/clanstvo – u-komori/.
Membership in Privredna chambers of the Republic of Srpska
The members of the Chamber are: business companies, banks, insurance companies and other financial organizations that perform economic activity in the Republic of Srpska.
Members of the Chamber can be others entities that perform activities of importance to the economy.
The basis for calculating the membership fee is the total income reported in the Income Statement for the previous year year.
Membership rates are:
- 0.03% on the realized total income of more than 600,000 KM up to 100,000,000 KM, with the fact that it cannot exceed 20,000 on an annual basis KM,
- 0.02% on the total income of more than 100,000,000 KM, provided that
at the monthly level, it cannot be higher than 7,500 KM.
Members of the Chamber who achieved a total income of 360,000 KM up to 600,000 KM pay a membership fee of 15 KM per month.
Members of the Chamber who have a total income of less than 360,000 KM pay the membership fee at the rate of 0.05%. - Other entities that perform activities of importance for they pay the membership fee to the economy as a flat rate. It determines the amount of the membership fee Board of Directors of the Chamber.
More at: komorars.ba
OTHERS COSTS
Rent office space in žeš city center: 8.00 – 12.00 KM/m2
Indicative construction prices per m2:
- production halls: 800-1000 KM
- business and residential areas: 1000-1200 KM.