Bosnia and Herzegovina

Transfer Pricing in Bosnia and Herzegovina

Transfer pricing in Bosnia and Herzegovina for tax year 2026, set out separately for the Federation of BiH (FBiH), Republika Srpska (RS) and Brčko District (BD), because each has its own profit tax law and rules. Covers who counts as a related party (25% in FBiH and RS, 10% in BD); the arm's length rule and the accepted methods; the interquartile range and the RS median adjustment; the FBiH 5% mark-up for support services; documentation that must exist at filing; the FBiH TP-902 report above KM 500,000 and the RS 9-month electronic filing above KM 50,000; master file and country-by-country thresholds; TP-900 domestic relief; penalties. Trigger phrases: transferne cijene, povezana lica, princip van dohvata ruke, TP-902, TP-900, CBC-901, Bosnia transfer pricing documentation, RS transfer pricing deadline. Out of scope: the profit tax computation, thin capitalisation and the interest cap (ba-corporate-income-tax), withholding tax and treaties (ba-cross-border), VAT (bosnia-vat).