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Bosnia and Herzegovina

Corp Tax: 10%Setup: 400 BAMIncorporate: 37 daysData Quality: 100%

Tax Rates

Corporate Tax

10%Verified May 2026

Effective Corporate Rate

10%

Capital Gains

10%Verified May 2026

Personal Income (Top)

13%Verified May 2026

VAT

17%Verified May 2026

Dividend Withholding

10%Verified May 2026

Tax System

System Type

worldwideVerified May 2026

Foreign Income Taxed

Yes

CFC Rules

NoVerified May 2026

Transfer Pricing

mediumVerified May 2026

TP Documentation Required

Yes

Incentives

IP Regime

NoneVerified May 2026

Crypto Tax

unclearChecked May 2026

Participation Exemption

NoneVerified May 2026

International

Total Treaties

38Verified May 2026

Double Tax Agreements

Key Partners

Germany, Austria, Croatia, Serbia and Montenegro, Slovenia, Italy, France, United Arab Emirates, Turkey, China

Exit Tax

NoChecked May 2026