Country tax profile · 2026
Bosnia and Herzegovina VAT / sales tax
How Bosnia and Herzegovina taxes VAT / sales
Bosnia and Herzegovina charges a standard VAT/GST of 17% on most goods and services, with reduced rates on some essentials.
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 VAT / sales tax compares
Bosnia and Herzegovina's VAT / sales tax of 17% is the 80th highest of the 196 countries we track, against a global average of 14.1% and a Europe average of 18.4%.
Countries with a similar VAT / sales tax
Sudan (17%) · Luxembourg (17%) · Antigua and Barbuda (17%) · St Kitts and Nevis (17%) · Malawi (17.5%) · Barbados (17.5%)
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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See advisors →Bosnia and Herzegovina VAT / sales tax FAQ
What is the VAT / sales tax rate in Bosnia and Herzegovina?
Bosnia and Herzegovina charges a standard VAT/GST of 17% on most goods and services, with reduced rates on some essentials.