Bosnia and Herzegovina tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Bosnia and Herzegovina tax profile, with a provisional figure from a published summary where the engine has none yet.
Tier 1 — every figure rests on a statute or a tax authority page. Sources last checked 11 November 2026. Figures last changed 11 November 2026. Profile last reviewed 22 October 2026.
Scroll across the table to see all tax rates.
| Where | Salary | Capital gains | Dividends | Interest | Rent | Crypto gains |
|---|---|---|---|---|---|---|
| General rule | 37.9% | 0% | 0% | 0% | 10% | 10%* |
| Federation of Bosnia and Herzegovina | 37.9% | 0% | 0% | 0% | 10% | not computed |
| Republika Srpska | 39% | 13% | 0% | 0% | 8% | not computed |
* Provisional — not yet verified by the Sovereign engine. crypto gains: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Bosnia and Herzegovina profile carries an accepted source for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income. The regions in the table have their own rates; other regions are not in our model.
What is the top income tax rate in Bosnia and Herzegovina?
The top rate on a salary is 37.9% under the general rule; some regions differ. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 10%.
How are capital gains taxed in Bosnia and Herzegovina?
Bosnia and Herzegovina does not tax a capital gain on shares held as an investment in our model. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Bosnia and Herzegovina?
In our model Bosnia and Herzegovina charges no tax on dividends or interest received by a resident individual.
How is crypto taxed in Bosnia and Herzegovina?
The tax on a crypto gain in Bosnia and Herzegovina depends on facts the calculator needs case by case: the kind of transaction, the platform, and whether it is private or a business. Provisionally 10%: the top rate on a crypto gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. no specific rule; flat PIT 10% in FBiH (8% in Republika Srpska).
Does Bosnia and Herzegovina tax foreign income?
Yes. Bosnia and Herzegovina taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Bosnia and Herzegovina have a wealth tax?
No. Bosnia and Herzegovina has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Bosnia and Herzegovina have an exit tax for individuals?
No. In our model Bosnia and Herzegovina does not tax an individual's unrealised gains when the individual moves abroad.
When do you become tax resident in Bosnia and Herzegovina?
The Bosnia and Herzegovina day test (entity-specific 183-day income-tax residence routes): Federation/Brčko: 183 days in the year; Republika Srpska: 183 in a qualifying 12 months. Confirm that every recorded Bosnia and Herzegovina stay was in the selected tax jurisdiction. For Republika Srpska or Brčko, confirm that every recorded date was a full day there before using the count as proof. Domicile, vital interests, government or cross-entity employment, tax exemptions and treaties need separate review. The Federation residence regulation's date example calls 1 January to 2 July 182 days; that conflicts with inclusive calendar arithmetic, so the statutory 183-day boundary controls.
Residence decides whether Bosnia and Herzegovina taxes you on these rates. See the Bosnia and Herzegovina day-count test and count your own days.
Sources
The Bosnia and Herzegovina profile cites 8 sources for these rules, 7 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- Zakon o porezu na dohodak FBiH - prečišćeni tekst (Sl. novine FBiH 10/08 ... 65/13), članovi 9, 11 i 24 · official, retrieved 2026-10-22
- Zakon o porezu na dohodak FBiH, član 4 (predmet oporezivanja) · official, retrieved 2026-11-11
- Zakon o porezu na dohodak FBiH, član 5 tačka 1 · official, retrieved 2026-11-11
- Zakon o porezu na dohodak FBiH, član 6 tačka 11 i član 33 stav 1 · official, retrieved 2026-11-11
- Zakon o porezu na dohodak FBiH, član 9 i član 20 stav 8 · official, retrieved 2026-11-11
- Zakon o doprinosima FBiH - prečišćeni tekst (uključujući Sl. novine FBiH 33/25), član 10 · official, retrieved 2026-10-22
- Pravilnik o primjeni Zakona o porezu na dohodak FBiH - prečišćeni tekst 12/26 · official, retrieved 2026-10-22
- PwC Worldwide Tax Summaries - Bosnia and Herzegovina, Taxes on personal income · summary, retrieved 2026-11-11
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Bosnia and Herzegovina with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Bosnia and Herzegovina side by side with other countries, see every country or try the live demo.
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