Bosnia and Herzegovina

Corporate Income Tax in Bosnia and Herzegovina

Corporate income tax (porez na dobit) in Bosnia and Herzegovina for tax year 2026, set out separately for the Federation of BiH (FBiH), Republika Srpska (RS) and Brčko District (BD), each with its own law. Covers who pays and residence; the 10% rate; building the tax base from accounting profit; capped and non-deductible expenses; depreciation; interest limits (FBiH 4:1 related-party debt, RS 30% net interest cap); five-year loss carry-forward; investment, employment and export incentives; the 31 March return; monthly advances; withholding tax on payments to non-residents (FBiH 5% dividends and 10% other, RS 10%, BD 10% with dividends exempt); penalties and interest. Trigger phrases: Bosnia corporate tax, porez na dobit, FBiH profit tax, RS porez na dobit, Brčko profit tax, PP-801, porezni bilans, akontacija. Out of scope: personal income tax (bosnia-income-tax), VAT (bosnia-vat), payroll and contributions (bosnia-payroll, bosnia-social-contributions).