🇧🇦 Taxes · Bosnia and Herzegovina
Taxes in Bosnia and Herzegovina
A single, straightforward personal income tax rate for residents and non-residents of the Federation of Bosnia and Herzegovina.
In the Federation of Bosnia and Herzegovina personal income tax is paid by both residents and non-residents, if they have income from sources in the country.
Who pays personal income tax
The following are treated as personal income tax payers in the Federation of Bosnia and Herzegovina:
- Residents - taxed on their income.
- Non-residents who carry on independent business activity through a permanent place of business in the Federation - taxed on the income from that activity.
- Non-residents who carry on dependent business activity in the Federation - taxed on the income from that activity.
- Non-residents who receive income from movable and immovable property, royalties, patents, licenses and capital investments - taxed if the title to the property is located in the Federation.
Your situation may differ depending on the source of income and your residency status. On a free consultation we go through the details and work out your tax burden.
The tax rate
The personal income tax rate in the Federation of Bosnia and Herzegovina is 10% - a single rate for all the categories of payers listed above.
Key features of the tax system
Flat rate
Personal income tax is 10% - one rate with no progressive scale.
Clear categories
The law clearly divides payers into residents and several categories of non-residents depending on the source of income.
Tax by source of income
Non-residents pay tax only on income connected to the territory of the Federation of Bosnia and Herzegovina: from business, property, royalties or capital investments.
FAQ
What is the personal income tax rate in Bosnia and Herzegovina?
Do non-residents pay tax in Bosnia and Herzegovina?
What income does a non-resident pay tax on?
Can you go through my situation on a consultation?
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