⚖️ 🇧🇦 Bosnia and Herzegovina vs 🇳🇷 Nauru
| 🇧🇦 Bosnia and Herzegovina | 🇳🇷 Nauru | |
|---|---|---|
| Tax System | Worldwide | No Income Tax |
| Tax Authority | Indirect Taxation Authority | Revenue Office |
| Authority Website | Visit | — |
| Data Year | 2025 | 2025 |
📊 AT A GLANCE
| Metric | 🇧🇦 Bosnia and Herzegovina | 🇳🇷 Nauru |
|---|---|---|
| Top Personal Income Tax | 10.00% | — |
| Effective Top PIT Rate | 10.00% | — |
| Corporate Tax Rate | 10.00% | 25.00% |
| VAT / GST | 17.00% (PDV) | — |
| Tax System | Worldwide | No Income Tax |
| Tax Treaties | 40 | 0 |
💰 INCOME TAX RATES
| Rate | Bosnia and Herzegovina | Nauru |
|---|---|---|
| Top PIT Rate | 10.00% | — |
| Effective Top PIT | 10.00% | — |
| Capital Gains Tax | 10.00% | — |
| CG Notes | 10% flat (Federation) or 10% (RS). Some exemptions for long-held assets. | — |
| SS Employee | 31.00% | — |
| SS Employer | 10.50% | — |
🏦 WITHHOLDING RATES
| Type | Bosnia and Herzegovina | Nauru |
|---|---|---|
| Dividend WHT | 10.00% | — |
| Interest WHT | 10.00% | — |
| Royalty WHT | 10.00% | — |
📋 OTHER TAXES
| Tax | Bosnia and Herzegovina | Nauru |
|---|---|---|
| Corporate Tax | 10.00% | 25.00% |
| Inheritance Tax | 0.00% | — |
| Wealth Tax | — | — |
🔧 TAX FEATURES
| Feature | Bosnia and Herzegovina | Nauru |
|---|---|---|
| Personal Income Tax | Yes | No |
| Capital Gains Tax | Yes | Yes |
| Corporate Tax | Yes | Yes |
| VAT / GST | Yes | No |
| Wealth Tax | No | No |
| Inheritance Tax | No | No |
| Exit Tax | No | No |
| CFC Rules | No | No |
| Digital Services Tax | No | No |
| Crypto-Specific Rules | No | No |
| Participation Exemption | No | No |
| Territorial Exemption | No | Yes |
🌟 SPECIAL REGIMES
| Regime | Bosnia and Herzegovina | Nauru |
|---|---|---|
| Digital Nomad Tax Regime | No | No |
| Non-Dom Regime | No | No |
📅 RESIDENCY & FILING
| Detail | Bosnia and Herzegovina | Nauru |
|---|---|---|
| Residency Threshold | 183 days | — |
| Residency Rules | Resident if domicile or present 183+ days in BiH | — |
| Filing Deadline | March 31 | — |
| Auto Extension | No | No |