Tax authorities
Indirect Taxation Authority of Bosnia & Herzegovina
Postal Address:
Uprava za indirektno oporezivanje BiH
Sredisnji ured UIO
Bana Lazarevica bb
78 000 Banja Luka
Bosnia and Herzegovina
Tel: +387 51 335 100
Fax: +387 51 335 101
Email: info @ uino.gov.ba
Web: www.uino.gov.ba/en/
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
Federal Ministry of Finance of Federation of Bosnia & Herzegovina
Postal Address:
Porezna Uprava FBiH - Sredisnji Ured
Husrefa Redzica 4
Sarajevo
Tel: +387 33 289 800, 289 900
Fax: +397 33 206 535
Email: info@pufbih.ba
Website: www.pufbih.ba
Tax rates at a glance
(As of June 10 2011)
| Corporate income |
10% |
| Capital gains |
10% |
| Branch tax |
10% |
Withholding tax |
|
| Dividends |
5%** |
| Interest |
10%*** |
| Royalties from Patents and licences |
10%*** |
| Branch remittance tax |
No |
Net operating losses (years) |
|
| Carryback |
No |
| Carryforward |
5 |
- Capital gains are generally taxed as a part of the profit.
- This is the withholding tax on dividends paid from Federation B&H to non-residents unless the rate is reduced or exempted under a double tax treaty. Dividends are not subject to taxation in RS and District Brcko.
- This is the withholding tax rate for interests and royalties paid to non-residents. It is reduced if a more favourable tax treaty regime exists.
Source: Professionals from Eurofast Global, Podgorica Office/Montenegro
Bosnia and Herzegovina
Sead Salkovic and Slobodan Mihajlovic
Eurofast Taxand
Bosnia and Herzegovina
The tax system in Bosnia is complex, but reforms are making the
country a more attractive destination for investors, explain of
Eurofast Global and Slobodan Mihajlovic of Eurofast Taxand.
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