Source-cited draft: tax overview for Bosnia and Herzegovina (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| The Bosnian tax system at a glance | Bosnia and Herzegovina is a decentralised state: most direct taxes are set and collected separately by the Federation of Bosnia and Herzegovina (FBiH), Republika Srpska (RS), and the Brcko District (BD), while VAT and customs are administered nationally. Headline rates are low and broadly flat across the entities. | |
| Standard tax year | Calendar year (1 January to 31 December)FBiH / RS Corporate Income Tax Laws | |
| Currency | Convertible Mark (BAM / KM), pegged to the euro at 1 EUR = 1.95583 BAMCentral Bank of Bosnia and Herzegovina (currency board) | |
| Tax authorities | Indirect Tax Authority (ITA/UIO) for VAT and customs nationally; Tax Administration of FBiH and Tax Administration of RS for direct taxesLaw on the Indirect Taxation System in BiH; entity Tax Administration Laws | |
| Residence basis of taxation | Residents taxed on worldwide income; non-residents taxed on BiH-source income onlyFBiH / RS Personal Income Tax Laws | |
| Headline personal income tax rate (FBiH) | 10% flatFBiH Law on Personal Income Tax | |
| Headline personal income tax rate (RS) |
Bosnia and Herzegovina is a decentralised state: most direct taxes are set and collected separately by the Federation of Bosnia and Herzegovina (FBiH), Republika Srpska (RS), and the Brcko District (BD), while VAT and customs are administered nationally. Headline rates are low and broadly flat across the entities.
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Other Bosnia and Herzegovina computations in the OpenAccountants library.
| 8% flatRS Law on Personal Income Tax |
| Headline corporate income tax rate | 10% (FBiH, RS and Brcko District)FBiH / RS Corporate Income Tax Laws |
| Does VAT exist? | Yes — a single national VAT applies at 17% with no reduced rateLaw on Value Added Tax (BiH) |
| Annual corporate income tax return deadline | Within 30 days of the deadline for submitting financial statements (by end of March following the tax year)FBiH / RS Corporate Income Tax Laws |
| VAT return frequency | Monthly (tax period is the calendar month)Law on Value Added Tax (BiH) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.