Crypto tax in Bosnia and Herzegovina
How is cryptocurrency taxed in Bosnia and Herzegovina?
Cryptocurrency is classified as income and taxed at a 10% rate. There is no exemption for long-term holdings.
Common questions
- What is the tax rate on crypto income in Bosnia and Herzegovina?
- Cryptocurrency is taxed as income at a rate of 10%.
- Are there capital gains taxes on crypto in Bosnia and Herzegovina?
- Yes, capital gains from cryptocurrency are taxed at 10%.
- Does Bosnia and Herzegovina exempt long-term crypto gains?
- No, Bosnia and Herzegovina does not offer a long-term exemption for cryptocurrency gains; they are taxed as income at 10%.
Crypto in Bosnia and Herzegovina is taxed as ordinary income.
Treatment
taxed as ordinary income
Long-term
Still taxed
Headline rate
10%
For an individual relocating to Bosnia and Herzegovina, crypto gains are generally taxed as regular income (or capital income) at flat rates around 10% with no tax break for long-term holding, and simple holding without disposal is not taxed.
“Porezna uprava Federacije BiH smatra da se, u skladu sa važećim odredbama Zakona o porezu na dohodak, na dohodak fizičkih lica ostvaren po osnovu trgovanja virtuelnim valutama (kripto valutama) primjenjuju odredbe o oporezivanju dohotka, te da fizička lica imaju obavezu obračuna i plaćanja poreza na dohodak na ostvareni kapitalni dobitak.” — Tax Administration of the Federation of Bosnia and Herzegovina
Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.