Top income tax
10.0%
Worldwide system
Corporate tax
10.0%
PDV
17.0%
standard rate
Tax residency
183 days
40 tax treaties
Bosnia and Herzegovina tax profile
Data year: 2025
- Tax system
- Worldwide Two entities (Federation of BiH and Republika Srpska) with separate tax systems. Brčko District has its own.
- Top PIT rate
- 10.0%
- Corporate tax rate
- 10.0%
- PDV
- 17.0%
- Capital gains tax
- 10.0% 10% flat (Federation) or 10% (RS). Some exemptions for long-held assets.
- Social security (employee)
- 31.0%
- Social security (employer)
- 10.5%
- Dividend withholding
- 10.0%
- Interest withholding
- 10.0%
- Royalty withholding
- 10.0%
- Treaty count
- 40
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| BAM 0 | and above | 10.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if domicile or present 183+ days in BiH
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
Sources
- PwC Bosnia Tax Summary (accessed Mar 23, 2026) PIT, CIT, PDV, social security