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Bosnia Business Registration Guide 2026

Registering a business in Bosnia and Herzegovina involves incorporation with the municipal court, obtaining a Tax Identification Number (TIN), and securing required permits. The main business structures are the limited liability company (d.o.o.) and the joint stock company (JSC). The process typically takes 2-4 weeks and costs BAM 1,000-3,000. Foreign investors may establish subsidiaries or branches. The low CIT rate of 10% makes Bosnia an attractive business destination.

Overview — Business Registration in Bosnia

Company registration in Bosnia is administered at the entity level. Companies are registered with the municipal court in the jurisdiction where the company's registered office is located. The relevant company law is the Law on Companies of FBiH or RS, which are largely harmonised. The process has been simplified in recent years through the introduction of online registration systems and one-stop-shop procedures. Foreign investors face the same registration process as domestic investors, with additional requirements for certain regulated sectors. Bosnia offers a competitive 10% CIT rate and a wide DTT network for international businesses.

Company Types

The main business structures available in Bosnia:

  • d.o.o. (Drustvo sa Ogranicenom Odgovornoscu) — Limited Liability Company, most common structure, minimum share capital BAM 2,000 (FBiH) or BAM 1,000 (RS), minimum 1 shareholder and 1 director
  • A.D. / JSC (Akcionarsko Drustvo) — Joint Stock Company, suitable for larger enterprises, minimum share capital BAM 50,000-100,000, shares may be publicly traded
  • Branch office — for foreign companies operating in Bosnia without a separate legal entity
  • Sole proprietorship — individual business owner with unlimited liability
  • Partnership — general and limited partnerships available

The d.o.o. is the most popular vehicle for foreign and domestic investors due to its limited liability and relatively low minimum capital requirement.

Incorporation Process

The typical company incorporation process involves the following steps:

  • Step 1 — Memorandum of Association — Draft and notarise the founding document (memorandum and articles of association)
  • Step 2 — Share capital deposit — Open a temporary bank account and deposit the minimum share capital
  • Step 3 — Court registration — Submit the application to the municipal court along with the notarised documents, proof of capital deposit, and director information. Processing time 5-15 working days.
  • Step 4 — Court decision — The court issues a registration decision and assigns a court registration number
  • Step 5 — TIN registration — Register with the entity tax administration for a TIN
  • Step 6 — VAT registration — Register for VAT if annual turnover will exceed BAM 50,000

The total cost for a standard d.o.o. incorporation is approximately BAM 1,000-3,000 including notary fees, court fees, and legal fees.

Post-Registration Compliance

After registration, companies must meet ongoing compliance obligations:

  • Annual financial statements — prepared in accordance with local GAAP or IFRS, filed with the court and tax authority
  • Annual CIT return — filed by 31 March of the following year
  • Monthly payroll returns — for any employees
  • VAT returns — monthly or quarterly depending on turnover
  • Annual report to the court — filing of annual accounts and shareholder information

Penalties for non-compliance include fines and potential deregistration.

FAQs

Can a foreigner register a company in Bosnia?

Yes, foreigners may register a company in Bosnia under the same conditions as domestic investors. No minimum capital requirements differ from domestic investors. However, certain regulated sectors (banking, insurance, energy) require additional licences.

How long does the full registration process take?

Court registration: 5-15 working days. Tax registration: 1-3 days. Total: approximately 2-4 weeks.

What is the minimum share capital for a d.o.o.?

The minimum share capital is BAM 2,000 in FBiH and BAM 1,000 in RS. At least 50% must be paid up before registration.

Disclaimer

This guide provides general information about business registration in Bosnia for 2026. Laws, fees, and procedures may change. Always consult with a qualified Bosnian corporate lawyer or the relevant court for advice specific to your situation. InvestmentKit does not provide legal advice.