π§π¦ Bosnia and Herzegovina
BA / BIH #125
Nomad Score
62.0
Cities
8
Region
Central European Free Trade Agreement,
Balkans,
Mediterranean,
Slavic Countries,
Danube Region,
Adriatic,
Europe,
Europe,
Southeast Europe
Currency
BAM
π§π¦ BOSNIA AND HERZEGOVINA TAX PROFILE
Data year: 2025
Tax System
Worldwide
Two entities (Federation of BiH and Republika Srpska) with separate tax systems. BrΔko District has its own.
Two entities (Federation of BiH and Republika Srpska) with separate tax systems. BrΔko 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.
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
π INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| BAM 0 | and above | 10.0% | -- |
π TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if domicile or present 183+ days in BiH
Exit Tax
No
CFC Rules
No
π
FILING INFORMATION
Fiscal Year
01-01 β 12-31
Filing Deadline
March 31
π SOURCES
-
PwC Bosnia Tax Summary
(accessed Mar 23, 2026)
PIT, CIT, PDV, social security
π RELATED
π§ CONTINUE EXPLORING BOSNIA AND HERZEGOVINA