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Bosnia and Herzegovina

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Tax authorities

Tax Administration of the Federation of Bosnia and Herzegovina
Porezna Uprava FBiH - Središnji Ured
Husrefa Redžića 4
Tel: +387 33 289 800, 289 900
Fax: +387 33 206 535

Tax Administration of Republic of Srpska
Tel: +387 51 332 300
Fax: +387 51 332 336

Indirect Taxation Authority of Bosnia and Herzegovina
Uprava za indirektno oporezivanje BiH
Središnji ured UIO
Bana Lazarevića bb
78 000 Banja Luka
Bosnia and Herzegovina
Tel: +387 51 335 100
Fax: +387 51 335 101

Tax rates at a glance

(As of September 2014)

Corporate income tax rate: 10%
Capital gains tax rate: 10% (a)
Branch tax rate: 10%
Withholding tax
Dividends: 5% (b)
Interest: 10% (c)
Royalties from patents and licences: 10% (c)
Branch remittance tax: No
Net operating losses (years)
Carryback: No
Carryforwards: 5 (d)
  1. Capital gains are generally taxed as a part of profits.
  2. Dividend tax rate paid from Federation B&H to non-residents unless the rate is reduced or exempted under a double tax treaty (DTT). Dividends are not subject of taxation in Republika Srpska and District Brcko.
  3. Tax rate for interest and royalties paid to nonresidents unless the rate is reduced or exempted under DTT.
  4. Capital losses can be carried forward for five years against capital gains.

Source: Tax advisers from Eurofast Global, Bosnia & Herzegovina

Bosnia and Herzegovina

Dajana Topic
Eurofast Global
Banja Luka

In the past year, changes to the tax environment in Bosnia and Herzegovina have included amendments to business registration procedures and attractive property tax reforms, as well as the introduction of a one-off deferral of payment of tax debt, says Dajana Topic of Eurofast Global.

[Show full article]

See also

Bosnia and Herzegovina
Central and Eastern Europe