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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 [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

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 2015)

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: Eurofast Global, Bosnia & Herzegovina

Bosnia and Herzegovina

Igor Vujasinovic
Eurofast Global
Banja Luka

Igor Vujasinovic of Eurofast Global explains how in the last year, Bosnia and Herzegovina has amended VAT legislation as well as the Law on Cash Registers, tackled controversial tax debt payment methods and continued to expand its network of signed double tax treaties.

[Show full article]

See also

Bosnia and Herzegovina
Central and Eastern Europe