Country tax profile · 2026
Bosnia and Herzegovina inheritance tax
How Bosnia and Herzegovina taxes inheritance
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.
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
141 of 197 countries we track have no inheritance or estate tax. 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
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What is the inheritance tax rate 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.