Tax Map · Relocation rankings

Tax residency in Bosnia and Herzegovina

How to become a tax resident — and how hard it is to leave.

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.

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.

“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.