Bosnia and Herzegovina

Accounting and tax skills

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Bosnia VAT

Bosnia and Herzegovina VAT / GSTTax year 2026

Bosnia and Herzegovina VAT (PDV, porez na dodanu vrijednost) for 2026. VAT is a single state-level tax across the Federation, Republika Srpska and Brčko District, run by the Indirect Taxation Authority (UIO, uino.gov.ba). Covers who must register (100,000 KM threshold since December 2023), the single 17% rate, exemptions and zero-rated exports, place of supply, input tax and its blocks, partial exemption, capital goods adjustment, the monthly return (boxes 11 to 80) due by the 10th, refunds, the construction scheme, services bought from foreign suppliers, the 2026 first-home refund, penalties and 0.04% daily interest.

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Bosnia Income Tax

Bosnia and Herzegovina Income TaxTax year 2026

Bosnia and Herzegovina personal income tax (porez na dohodak) for tax year 2026, set separately by the Federation of BiH (FBiH), Republika Srpska (RS) and Brčko District (BD). Covers residence in each, the flat rates (FBiH 10%, RS 8% on salary, 10% on business income, 13% on capital and other income, BD 10%), personal allowances (FBiH 300 KM a month plus dependant factors, RS 12,000 KM a year, BD 14,400 KM a year), self-employment, the RS 2% small-entrepreneur tax and FBiH flat-rate amounts, rent, interest and property gains, annual returns and fines.

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Transfer Pricing in Bosnia and Herzegovina

Bosnia and Herzegovina Transfer PricingTax year 2026

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).

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Bosnia Payroll

Bosnia and Herzegovina PayrollTax year 2026

Bosnia and Herzegovina payroll for employers, tax year 2026, worked separately for the Federation of BiH (FBiH), Republika Srpska (RS) and Brčko District. Covers the monthly gross-to-net: FBiH employee contributions 31% and employer contributions 5% on gross, 10% income tax after contributions and the 300 KM tax-card allowance, the 2026 FBiH minimum wage (1,027 KM net) and the minimum contribution base; RS 31% contributions withheld from gross, 8% tax on gross less the 1,000 KM allowance, the 2026 50 KM tax-free part and seasonal-work daily amounts; Brčko 10% tax with a 1,200 KM allowance. Also tax-free allowances, forms (MIP-1023, Form 1002), payment days and fines.

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Bosnia Social Contributions

Bosnia and Herzegovina PayrollTax year 2026

Bosnia and Herzegovina mandatory social contributions (doprinosi) for 2026, set separately in the Federation of BiH (FBiH), Republika Srpska (RS) and Brčko District. Covers who pays, the rates (FBiH 31% from gross plus 5% employer since July 2025, 36% for the self-employed; RS 31% all from gross), the bases (gross salary, the minimum-wage floor, the FBiH 2026 fixed monthly bases for entrepreneurs such as 2,710 KM for liberal professions, RS bases of 70% or 100% of the average gross wage), board fees and other occasional income, due dates, fines and interest.

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Tax Overview in Bosnia and Herzegovina

Bosnia and HerzegovinaTax year 2026

Tax overview for Bosnia and Herzegovina for tax year 2026: one page on how the system is split between the state (VAT, customs and excise, run by the Indirect Taxation Authority, UIO) and the Federation of BiH (FBiH), Republika Srpska (RS) and Brčko District (BD), which each set and collect their own profit tax, income tax and contributions. Covers the tax year; the KM 1.95583 euro peg; residence; profit tax at 10%; income tax on salary (FBiH 10%, RS 8%, BD 10%) and the monthly allowances; employee and employer contributions (FBiH 31% plus 5%, RS 31%); withholding tax on payments abroad; dividends to individuals; VAT at 17% with a KM 100,000 registration threshold and monthly returns; and the main deadlines. Trigger phrases: Bosnia tax system, BiH taxes overview, FBiH vs RS tax, Brčko tax, porezi u BiH. Out of scope: detail in the domain skills linked below.

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Company Formation in Bosnia and Herzegovina

Bosnia and Herzegovina Company FormationTax year 2026

Company formation and entity choice in Bosnia and Herzegovina for tax year 2026, set out for the Federation of BiH (FBiH), Republika Srpska (RS) and Brčko District (BD), which each have their own company and registration laws. Covers the company forms (d.o.o., d.d./a.d., partnerships) and sole traders (obrt, preduzetnik); minimum share capital of a d.o.o. (FBiH KM 1,000; RS KM 1 for a single founder; BD KM 1 for one founder and KM 1,000 for several) and of an FBiH d.d. (KM 50,000); founding documents and notarisation; court registration and the RS one-stop counters at APIF; the tax identification number; VAT registration at KM 100,000; annual financial statements by the last day of February; and the first tax filings. Trigger phrases: set up a company in Bosnia, osnivanje d.o.o., registracija firme BiH, osnovni kapital, APIF registracija, obrt vs d.o.o. Out of scope: ba-corporate-income-tax, bosnia-income-tax, bosnia-vat, bosnia-payroll, bosnia-social-contributions, bosnia-tax-optimization, ba-tax-overview.

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Bosnia Tax Optimization

Bosnia and Herzegovina Tax OptimizationTax year 2026

Reducing tax in Bosnia and Herzegovina, tax planning, or legal strategies to minimise tax for a self-employed person or small company, tax year 2026.

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Corporate Income Tax in Bosnia and Herzegovina

Bosnia and Herzegovina Corporate TaxTax year 2026

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).

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Cross Border in Bosnia and Herzegovina

Bosnia and Herzegovina Cross-BorderTax year 2026

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).

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