Bosnia Tax & Investment Guides
16 guides covering Bosnia and Herzegovina taxation: flat 10% personal income tax (FBiH and RS), corporate income tax 10% standard, VAT 17% state-level, social contributions ~10% employee and ~21% employer, property transfer tax 5%, CGT 10%, dividend WHT 10%, and key investment topics for 2026.
Personal Tax & Residency
Flat 10% IIT (FBiH & RS), 183-day residency rule, DTTs with 40+ countries
Bosnia Personal Income Tax Guide 2026 — Flat 10% Rate, FBiH & RS
Bosnian personal income tax (IIT). Flat 10% rate in both entities (FBiH and RS). Tax-free threshold, payroll deductions, social contributions, and filing requirements for 2026.
Bosnia Tax Residency Guide 2026 — 183-Day Rule, Permanent Home, Source Rules, DTTs
Bosnian tax residency. 183-day physical presence test, permanent home criterion, source of income rules, DTTs with 40+ countries for 2026.
VAT & Indirect Tax
VAT 17% standard rate (state-level), 0% exports, annual filing, registration threshold BAM 50,000
Bosnia Tax Filing Guide 2026 — Annual Return, Self-Assessment, Deadlines, TIN
filing taxes in Bosnia. Annual tax return, self-assessment, quarterly instalments, Tax Identification Number, filing deadlines, and penalties for 2026.
Bosnia VAT Guide 2026 — 17% Standard Rate, 0% Exports, ITA
Bosnian value added tax. Standard VAT 17% state-level rate, 0% for exports, registration threshold BAM 50,000, Indirect Taxation Authority (ITA), VAT returns, and compliance for 2026.
Business & Corporate Tax
CIT 10% flat (both entities), d.o.o. company formation, JSC, cross-border rules, transfer pricing
Bosnia Business Registration Guide 2026 — d.o.o., JSC, Company Formation, TIN
registering a business in Bosnia. Company types (d.o.o., JSC), registration with the court, TIN, permits, timelines, costs, and compliance requirements for 2026.
Bosnia Corporate Tax Guide 2026 — CIT 10% Flat, FBiH & RS, Small Business
Bosnian corporate income tax. Standard CIT 10% flat rate in both entities. Small business exemptions, capital allowances, thin capitalisation, loss carry-forward, and compliance for 2026.
Bosnia Cross-Border Tax Guide 2026 — Transfer Pricing, DTTs with 40+ Countries, Thin Cap, WHT
Bosnian cross-border taxation. Transfer pricing rules, thin capitalisation (4:1 debt-to-equity), DTT network (40+ countries), controlled foreign company rules, and withholding tax rates for dividends, interest, and royalties for 2026.
Investment & Savings
CGT 10%, dividends 10% WHT, interest, crypto as ordinary income, state pension system
Bosnia Capital Gains Tax Guide 2026 — CGT at 10%, Included in Ordinary Income
Bosnian capital gains tax. Capital gains are taxed as ordinary income at the flat 10% rate. Share disposals, real estate gains, exemptions for holding period, and compliance rules for 2026.
Bosnia Crypto Tax Guide 2026 — Taxed as Ordinary Income, Capital or Business Income
Bosnian cryptocurrency taxation. Crypto gains taxed as capital gains or business income at flat rates 10%/8%. Mining, staking, airdrops, and DeFi income are taxable. Practical guidance for 2026.
Bosnia Investment Income Guide 2026 — Dividends 10% WHT, Interest, Capital Gains
Bosnian investment income taxation. Dividend withholding tax 10%, interest income taxation, capital gains as ordinary income, Treasury bills, and mutual fund distributions for 2026.
Bosnia Pension Guide 2026 — State PAYG Pension, Retirement Age 65, Pension Funds
Bosnian pensions. State PAYG pension system, retirement age 65 (men) / 63-65 (women), contribution history requirements, voluntary private pension funds, and retirement planning for 2026.
Property & Wealth Tax
Transfer tax ~5%, modest annual property tax, rental income 10%, no annual wealth tax
Bosnia Inheritance & Gift Tax Guide 2026 — No Inheritance Tax, Gift Tax on Certain Transfers
Bosnian inheritance and gift tax. No inheritance tax in most cases, gift tax on transfers to non-family members, succession law, wills, and probate for 2026.
Bosnia Property Tax Guide 2026 — Transfer Tax ~5%, Annual Property Tax, Registration
Bosnian property tax. Property transfer tax ~5% on purchase, modest annual property tax, notary and registration fees, CGT on property gains, and compliance requirements for 2026.
Bosnia Rental Income Guide 2026 — Taxed at 10% Flat, Deductions, Vacant Property
Bosnian rental income taxation. Rental income taxed at flat 10% (FBiH) or 8% (RS), allowable deductions for expenses, vacant property rules, and compliance for 2026.
Bosnia Wealth Tax Guide 2026 — No Annual Wealth Tax, Property Tax as Proxy
Bosnian wealth tax. Bosnia does not impose an annual net wealth tax. Annual property tax at modest rates (0.1-0.5%) serves as the main recurring tax on assets. No net worth tax, no solidarity surcharge for 2026.
Employment & Social Security
Employee ~10%, employer ~21%, pension, health, unemployment insurance
Bosnia Calculators (6)
Free calculators for Bosnian salary, tax, and personal finance.
Bosnia Salary
Net pay after 10% IIT, social contributions ~31%.
Bosnia VAT
VAT 17% standard, 0% exports.
Bosnia Corporate Tax
CIT 10% flat rate.
Bosnia Property Tax
Transfer tax 5%, annual tax ~0.2%.
Bosnia Social Insurance
EE ~10%, ER ~21%.
Bosnia Income Tax
Flat 10% IIT calculator.