Europe
Bosnia and Herzegovina: tax at a glance
Flat 10% personal and corporate tax, with 17% VAT. Rules differ between the Federation and Republika Srpska entities.
Worldwide (residence-based)
Last verified Some figures indicative
The taxes
- Personal income (top)
- 10%Flat 10% in both entities, FBiH and Republika Srpska.
- Corporate income
- 10%
- Capital gains
- Taxed as ordinary income, at 10%
- VAT / PDV
- 17%
- Dividends (WHT)
- 5-10% (0% domestic, 5% in FBiH and 10% in RS for non-residents)
- Interest (WHT)
- 10%
- Royalties (WHT)
- 10%
- Social security (employee)
- ~31% in FBiH, taken from gross pay
- Social security (employer)
- ~10.5%
- Wealth tax
- None
- Inheritance / estate
- Inheritance tax is set at entity or cantonal level, and close family members are often exempt
- Property tax
- Property tax is set at entity or cantonal level
- Other
- The currency, BAM, is pegged to the euro, and tax rules are split between FBiH and RS
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.