Bosnia and Herzegovina

Cross Border in Bosnia and Herzegovina

Cross-border tax in Bosnia and Herzegovina for tax year 2026: payments to non-residents, non-residents working in BiH, and residents with income from abroad. Set out separately for the Federation of BiH (FBiH), Republika Srpska (RS) and Brčko District (BD), with VAT at state level. Covers withholding tax on dividends, interest, royalties and services (FBiH 5% and 10%, RS 10%, BD 10% with dividends exempt); treaty relief, residence certificates and forms (OP-820, POD-815 to 819, RS Form 10); the 38 treaty partners; permanent establishment tests; non-residents selling BiH property or shares; non-resident individuals; VAT on services bought from abroad (17%, reverse charge); foreign tax credits for companies and individuals. Trigger phrases: porez po odbitku nerezident, withholding tax Bosnia, ugovor o izbjegavanju dvostrukog oporezivanja, potvrda o rezidentnosti, stalno mjesto poslovanja, reverse charge BiH. Out of scope: transfer pricing (ba-transfer-pricing), profit tax (ba-corporate-income-tax), personal income tax (bosnia-income-tax), VAT returns (bosnia-vat).