Country tax profile · 2026
Bosnia and Herzegovina income tax
What a nomad, retiree or founder needs before moving to Bosnia and Herzegovina: the real rate, what actually gets taxed, and the residency bar you must clear. Local currency: BAM.
Bosnia and Herzegovina tax calculator
Enter your income to estimate what you would pay in Bosnia and Herzegovina, as an employee or running your own company, and see the best-value cities. Get the full breakdown plus a vetted advisor by email.
How much is income tax in Bosnia and Herzegovina?
Bosnia and Herzegovina taxes personal income at rates up to 10%. Residents are taxed on worldwide income at a flat 10%.
Compiled by MyNomadWorld for Bosnia and Herzegovina and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Capital gains, wealth & property tax
- Capital gains: Taxed as ordinary personal income at 10% (capital gains included in the PIT base); some entity-level exemptions apply
- Wealth tax: No net wealth tax.
Inheritance & gift tax in Bosnia and Herzegovina
No state-level inheritance tax; inheritance/gift taxation is set at cantonal (FBiH) and entity (RS) level, generally low and with close-family exemptions. First-line heirs (spouse, children) commonly exempt or taxed at reduced cantonal rates; treatment varies by canton/entity.
Corporate tax & VAT
The standard corporate profits tax is 10%.
How to become a tax resident of Bosnia and Herzegovina
Individual is resident if physically present 183+ days in a calendar year in the relevant entity, or has a permanent place of residence / centre of vital interests there. Residency and tax are administered at entity level (FBiH, RS, Brcko).
Cost of living & lifestyle
Cost of living is about 40% of the US level, with average purchasing power near $26k (PPP). Pick a city below to see its monthly climate and cost.
Banking in Bosnia and Herzegovina
You will want a local or multi-currency account for rent, bills and getting paid.
For receiving income and moving money the day you arrive, Wise lets you hold and convert 40+ currencies and get paid like a local. Open a free Wise account →
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Climate & cost by city
Average monthly temperature (°C) and rainfall. Climate: Open-Meteo ERA5; cost of living: World Bank PPP (same-year pairing), omitted where unavailable.
Bosnia and Herzegovina tax treaties
Bosnia and Herzegovina maintains around 40 double taxation treaties in force. They generally follow the OECD Model Convention and reduce withholding tax on cross-border dividends, interest and royalties, so the same income is not taxed twice when you move, invest or earn across borders. That is a broad network, useful for internationally mobile earners and investors.
Major treaty partners
Chips with a link open the full withholding-tax detail for that treaty pair.
Approximate size of the DTA network; confirm the specific treaty and its terms before relying on it.
Bosnia and Herzegovina tax treaty guides
Detailed double-tax-treaty guides (withholding rates on dividends, interest and royalties) are available for 36 of Bosnia and Herzegovina's partners:
Albania · Algeria · Austria · Azerbaijan · Belgium · China · Croatia · Cyprus · Czech Republic · Finland · France · Germany · Greece · Hungary · Ireland · Italy · Jordan · Malaysia · Moldova · Montenegro · Netherlands · North Macedonia · Norway · Pakistan · Poland · Qatar · Romania · Serbia · Slovakia · Slovenia · Spain · Sri Lanka · Sweden · Turkey · United Arab Emirates · United Kingdom
Who can help you in Bosnia and Herzegovina
Vetted partners for the move: immigration and tax lawyers, relocation services, banking and eSIM, guides and local experts. One Gold partner and up to three standard listings per country.
Expats in Bosnia and Herzegovina
The free Bosnia and Herzegovina expat community: who is already there, who is arriving, the Telegram group and straight answers on the paperwork. Expats in Bosnia and Herzegovina →
Members see each other by first name, origin and plans. Emails stay private.
Planning a move to Bosnia and Herzegovina?
The headline rate is the easy part. Residency, banking and exiting your current tax net are where it goes wrong. Get matched with a vetted Bosnia and Herzegovina advisor.
Talk to a Bosnia and Herzegovina advisor →Bosnia and Herzegovina income tax FAQ
How much is income tax in Bosnia and Herzegovina?
Bosnia and Herzegovina taxes personal income at rates up to 10%. Residents are taxed on worldwide income at a flat 10%.
Does Bosnia and Herzegovina tax capital gains?
Taxed as ordinary personal income at 10% (capital gains included in the PIT base); some entity-level exemptions apply
How do you become a tax resident of Bosnia and Herzegovina?
Individual is resident if physically present 183+ days in a calendar year in the relevant entity, or has a permanent place of residence / centre of vital interests there. Residency and tax are administered at entity level (FBiH, RS, Brcko).