Bosnia and Herzegovina
Southern Europe · BA · 0 treaties
What are the main tax rates in Bosnia and Herzegovina?
Bosnia and Herzegovina has a 10% top personal income tax rate, a 10% corporate tax rate, and a 17% standard VAT rate.
Tax profile
| Corporate income tax | 10% |
| Withholding — dividends | 5% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 17% |
| Personal income (top rate) | 10% |
| Capital gains | 10% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What is the capital gains tax rate in Bosnia and Herzegovina?
- Capital gains are taxed at 10% in Bosnia and Herzegovina.
- What is the dividend withholding tax rate?
- The dividend withholding tax rate in Bosnia and Herzegovina is 5%.
- How long does it take to become a tax resident?
- It takes 183 days to establish tax residency in Bosnia and Herzegovina.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- ordinarily resides in Bosnia and Herzegovina
- domiciled in an entity of Bosnia and Herzegovina
- spends more than half the year in Bosnia and Herzegovina
- centre of vital interests and permanent home in Bosnia and Herzegovina
The official rule is a factual residence test: if you stop ordinarily residing, lose the local domicile/permanent-home ties, and fall below the time threshold, residency should end. There is no citizenship-based tax or separate domicile/deemed-domicile tail rule indicated in the official guidance.
Source: Tax Administration of Republika Srpska
Tax treaty network (37)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | 10% | 10% | 10% |
| Algeria | 10% | 10% | 10% |
| Austria | 10% | 5% | 5% |
| Azerbaijan | 10% | 10% | 10% |
| Belgium | 15% | 15% | 10% |
| China | 10% | 10% | 10% |
| Croatia | 10% | 10% | 10% |
| Cyprus | 10% | 10% | 10% |
| Czechia | 5% | 0% | 10% |
| Egypt | 15% | 15% | 15% |
| Finland | 15% | 0% | 10% |
| France | 15% | 0% | 0% |
| Germany | 15% | 0% | 10% |
| Greece | 15% | 10% | 10% |
| Hungary | 10% | 0% | 10% |
| Iran | 10% | 10% | 15% |
| Ireland | 0% | 0% | 0% |
| Italy | 10% | 10% | 10% |
| Jordan | 10% | 10% | 10% |
| Kuwait | 5% | 5% | 10% |
| North Macedonia | 15% | 10% | 10% |
| Malaysia | 10% | 10% | 8% |
| Moldova | 10% | 10% | 10% |
| Netherlands | 15% | 0% | 10% |
| Norway | 15% | 0% | 10% |
| Pakistan | 10% | 20% | 15% |
| Poland | 15% | 10% | 10% |
| Qatar | 10% | 7% | 7% |
| Romania | 5% | 7.5% | 10% |
| Slovakia | 15% | 0% | 10% |
| Slovenia | 10% | 7% | 5% |
| Spain | 10% | 7% | 7% |
| Sri Lanka | 12.5% | 10% | 10% |
| Sweden | 15% | 0% | 0% |
| Turkey | 15% | 10% | 10% |
| United Arab Emirates | 10% | 10% | 10% |
| United Kingdom | 15% | 10% | 10% |