Country tax profile · 2026
Bosnia and Herzegovina income tax
How Bosnia and Herzegovina taxes income
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.
How Bosnia and Herzegovina's income tax compares
Bosnia and Herzegovina's top income tax of 10% is the 167th highest of the 197 countries we track, against a global average of 27.9% and a Europe average of 30.8%.
Countries with a similar income tax
Libya (10%) · Timor-Leste (10%) · Turkmenistan (10%) · Andorra (10%) · Bulgaria (10%) · Romania (10%)
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 income tax rate 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%.