- Brackets updated
migrated from the production database; research reasoning not recorded.
Top income tax
10.0%
Worldwide system
Corporate tax
10.0%
PDV
17.0%
standard rate
Tax residency
183 days
38 tax treaties
Bosnia and Herzegovina tax profile
Data year: 2026
- Tax system
- Worldwide Bosnia and Herzegovina has two entities (Federation of BiH and Republika Srpska) plus the Brčko District, each with its own direct tax laws. Indirect taxes (PDV/VAT) are harmonised at state level. Resident individuals are generally taxed on worldwide income in the Federation; Republika Srpska taxes residents on worldwide income as well.
- Top PIT rate
- 10.0%
- Corporate tax rate
- 10.0%
- PDV
- 17.0%
- Capital gains tax
- 10.0% Corporate and individual capital gains are generally taxed at the normal CIT and PIT rates (10% CIT nationwide; PIT 10% in FBiH and Brčko, 8% in RS). Treatment of specific assets differs by entity; see editor notes.
- Social security (employee)
- 31.0%
- Social security (employer)
- 5.0%
- Dividend withholding
- 5.0%
- Interest withholding
- 10.0%
- Royalty withholding
- 10.0%
- Treaty count
- 38
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| BAM 0 | and above | 10.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Federation: resident with domicile in FBiH or physical presence continuously or intermittently for 183+ days in a calendar year. Republika Srpska: resident with permanent residence, 183+ days in a 12-month period starting or ending in the tax year, or centre of vital interests in RS. Brčko District: resident with residence or 183+ days in the tax period.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
Sources
- PwC Bosnia and Herzegovina Tax Summary (accessed Oct 9, 2026) PIT, CIT, PDV, WHT, social security, residency, CGT, CFC, filing deadlines
- UINO — VAT general information (accessed Oct 9, 2026) State-level standard PDV rate 17%
- Ministry of Finance — DTTs in force (accessed Oct 9, 2026) 38 double taxation agreements listed as in application