Tax residency in Bosnia and Herzegovina
How to become a tax resident — and how hard it is to leave.
How do I become a tax resident of Bosnia and Herzegovina?
You become a tax resident of Bosnia and Herzegovina by spending 183 days in the country. Bosnia and Herzegovina operates a worldwide tax system.
Common questions
- What is the top personal income tax rate in Bosnia and Herzegovina?
- The top personal income tax rate in Bosnia and Herzegovina is 10%.
- Does Bosnia and Herzegovina have an exit tax?
- No, Bosnia and Herzegovina does not have an exit tax.
How to become a tax resident
Typically after 183+ days of presence in a year — or any of:
- 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
There is no investment or nomad visa, but a self-funded person can usually obtain temporary residence by registering a business, proving financial means, or using other listed grounds such as employment, family, study, or property ownership.
How to break residency
easy to leaveThe 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.
“The tax resident is a natural person who, in the tax year, has a residence or place of abode in the territory of the Republic of Srpska, or has stayed in the territory of the Republic of Srpska for more than 183 days, or has a centre of vital interests in the territory of the Republic of Srpska, or has a permanent home in the territory of the Republic of Srpska.” — Tax Administration of Republika Srpska
Estimate — confirm against the linked sources. See methodology.