OpenAccountants/Bosnia and Herzegovina/Bosnia and Herzegovina Corporate Income Tax

Bosnia and Herzegovina Corporate Income Tax

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: corporate income tax for Bosnia and Herzegovina (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.

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Key figures — Bosnia and Herzegovina, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Standard CIT rate

10FBiH / RS Corporate Income Tax Laws (https://taxsummaries.pwc.com/bosnia-and-herzegovina/corporate/taxes-on-corporate-income)

Tax base

Accounting profit per financial statements, adjusted for non-deductible expenses and tax incentivesFBiH / RS Corporate Income Tax Laws

Scope for residents

Resident companies taxed on worldwide profit; non-residents taxed on profit attributable to a BiH permanent establishment / BiH-source incomeFBiH / RS Corporate Income Tax Laws

Withholding tax on dividends (FBiH)

5FBiH Corporate Income Tax Law (https://taxsummaries.pwc.com/bosnia-and-herzegovina/corporate/withholding-taxes)

Withholding tax on interest and royalties (FBiH)

10FBiH Corporate Income Tax Law (https://taxsummaries.pwc.com/bosnia-and-herzegovina/corporate/withholding-taxes)

Withholding tax on dividends, interest and royalties (RS)

10RS Corporate Income Tax Law (https://taxsummaries.pwc.com/bosnia-and-herzegovina/corporate/withholding-taxes)

Withholding tax on dividends (Brcko District)

No WHT due on dividend payments; 10% on most other payments to non-residentsBrcko District Corporate Income Tax Law (https://taxsummaries.pwc.com/bosnia-and-herzegovina/corporate/withholding-taxes)

Treaty relief on withholding tax

Reduced rates available under BiH double tax treaties (e.g. 0% with Ireland; many treaties require 25% direct ownership for the lower dividend rate)BiH Double Taxation Treaties (https://taxsummaries.pwc.com/bosnia-and-herzegovina/corporate/withholding-taxes)

CIT return and payment deadline

By end of March following the tax year (with annual financial statements) ((approx — confirm exact date per entity))FBiH / RS Corporate Income Tax Laws

CIT advance payments

Monthly advance instalments based on prior-year liability, with final settlement on the annual return ((approx — confirm))FBiH / RS Corporate Income Tax Laws

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

Corporate income tax rates, base and withholding

Standard CIT rate — 10 percent (FBiH, RS and Brcko District) (FBiH / RS Corporate Income Tax Laws (https://taxsummaries.pwc.com/bosnia-and-herzegovina/corporate/taxes-on-corporate-income))
Tax base — Accounting profit per financial statements, adjusted for non-deductible expenses and tax incentives (FBiH / RS Corporate Income Tax Laws)
Scope for residents — Resident companies taxed on worldwide profit; non-residents taxed on profit attributable to a BiH permanent establishment / BiH-source income (FBiH / RS Corporate Income Tax Laws)
Withholding tax on dividends (FBiH) — 5 percent (FBiH Corporate Income Tax Law (https://taxsummaries.pwc.com/bosnia-and-herzegovina/corporate/withholding-taxes))
Withholding tax on interest and royalties (FBiH) — 10 percent (FBiH Corporate Income Tax Law (https://taxsummaries.pwc.com/bosnia-and-herzegovina/corporate/withholding-taxes))
Withholding tax on dividends, interest and royalties (RS) — 10 percent (on dividends, interest, royalties, IP, professional/entertainment services and other payments to foreign entities) (RS Corporate Income Tax Law (https://taxsummaries.pwc.com/bosnia-and-herzegovina/corporate/withholding-taxes))
Withholding tax on dividends (Brcko District) — No WHT due on dividend payments; 10% on most other payments to non-residents percent (Brcko District Corporate Income Tax Law (https://taxsummaries.pwc.com/bosnia-and-herzegovina/corporate/withholding-taxes))
Treaty relief on withholding tax — Reduced rates available under BiH double tax treaties (e.g. 0% with Ireland; many treaties require 25% direct ownership for the lower dividend rate) (BiH Double Taxation Treaties (https://taxsummaries.pwc.com/bosnia-and-herzegovina/corporate/withholding-taxes))
CIT return and payment deadline — By end of March following the tax year (with annual financial statements) ((approx — confirm exact date per entity)) (FBiH / RS Corporate Income Tax Laws)
CIT advance payments — Monthly advance instalments based on prior-year liability, with final settlement on the annual return ((approx — confirm)) (FBiH / RS Corporate Income Tax Laws)

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Corporate income tax rates, base and withholding

Standard CIT rate — 10 percent (FBiH, RS and Brcko District) (FBiH / RS Corporate Income Tax Laws (https://taxsummaries.pwc.com/bosnia-and-herzegovina/corporate/taxes-on-corporate-income))

Tax base — Accounting profit per financial statements, adjusted for non-deductible expenses and tax incentives (FBiH / RS Corporate Income Tax Laws)

Scope for residents — Resident companies taxed on worldwide profit; non-residents taxed on profit attributable to a BiH permanent establishment / BiH-source income (FBiH / RS Corporate Income Tax Laws)

Withholding tax on dividends (FBiH) — 5 percent (FBiH Corporate Income Tax Law (https://taxsummaries.pwc.com/bosnia-and-herzegovina/corporate/withholding-taxes))

Withholding tax on interest and royalties (FBiH) — 10 percent (FBiH Corporate Income Tax Law (https://taxsummaries.pwc.com/bosnia-and-herzegovina/corporate/withholding-taxes))

Withholding tax on dividends, interest and royalties (RS) — 10 percent (on dividends, interest, royalties, IP, professional/entertainment services and other payments to foreign entities) (RS Corporate Income Tax Law (https://taxsummaries.pwc.com/bosnia-and-herzegovina/corporate/withholding-taxes))

Withholding tax on dividends (Brcko District) — No WHT due on dividend payments; 10% on most other payments to non-residents percent (Brcko District Corporate Income Tax Law (https://taxsummaries.pwc.com/bosnia-and-herzegovina/corporate/withholding-taxes))

Treaty relief on withholding tax — Reduced rates available under BiH double tax treaties (e.g. 0% with Ireland; many treaties require 25% direct ownership for the lower dividend rate) (BiH Double Taxation Treaties (https://taxsummaries.pwc.com/bosnia-and-herzegovina/corporate/withholding-taxes))

CIT return and payment deadline — By end of March following the tax year (with annual financial statements) ((approx — confirm exact date per entity)) (FBiH / RS Corporate Income Tax Laws)

CIT advance payments — Monthly advance instalments based on prior-year liability, with final settlement on the annual return ((approx — confirm)) (FBiH / RS Corporate Income Tax Laws)