Country tax profile · 2026
Bosnia and Herzegovina capital gains tax
How Bosnia and Herzegovina taxes capital gains
Taxed as ordinary personal income at 10% (capital gains included in the PIT base); some entity-level exemptions apply
Compiled by MyNomadWorld for Bosnia and Herzegovina and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Bosnia and Herzegovina compares
57 of 197 countries we track have no capital gains tax for individuals. Bosnia and Herzegovina is not one of them.
Who is 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).
Related Bosnia and Herzegovina taxes
Moving to Bosnia and Herzegovina?
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What is the capital gains tax rate in Bosnia and Herzegovina?
Taxed as ordinary personal income at 10% (capital gains included in the PIT base); some entity-level exemptions apply