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.
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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Every figure is drawn from this Tax Guide and cited to its source.
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%FBiH Law on Personal Income TaxView source ↗
Headline personal income tax rate (RS)
8%RS Law on Personal Income TaxView source ↗
Headline corporate income tax rate
10%FBiH / RS Corporate Income Tax LawsView source ↗
Does VAT exist?
Yes — a single national VAT applies at 17% with no reduced rateLaw on Value Added Tax (BiH)View source ↗
Annual corporate income tax return deadline
Within 30 days of the deadline for submitting financial statements (by end of March following the tax year) ((approx — confirm; deadline differs slightly by entity))FBiH / RS Corporate Income Tax Laws
VAT return frequency
Monthly (tax period is the calendar month)Law on Value Added Tax (BiH)View source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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 Tax Library.