Tax authorities
Tax Administration of the Federation of Bosnia and Herzegovina
Porezna Uprava FBiH - Središnji Ured
Husrefa Redžića 4
Sarajevo
Tel: +387 33 289 800, 289 900
Fax: +387 33 206 535
Email: info@pufbih.ba; adisa.muhic@fpu.gov.ba
Website: www.pufbih.ba
Tax Administration of Republic of Srpska [Sarajevo is on the
border of the Republic and the Federation of Bosnia and Herzegovina;
both together, plus a small state with devolved government to the north,
constitute Bosnia & Herzegovina]
Tel: +387 51 332 300
Fax: +387 51 332 336
Email: kontakt@poreskaupravars.org
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 June 10 2012)
| 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 |
| Carryforward |
Five (d) |
- Capital gains are generally taxed as a part of profits.
- 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 Serbska and District Brcko.
- Tax rate for interest and royalties paid to non-residents unless the rate is reduced or exempted under DTT.
- Capital losses can be carried forward for five years against capital gains.
Source: Professionals from Eurofast Global, the Cyprus member of Taxand
Bosnia and Herzegovina
Dajana Topic
Eurofast Global
Bosnia and Heregovina
The government's tax policies have ensured that the door is wide open for investors in Bosnia and Herzegovina, says Dajana Topic of Eurofast Global
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