Tax Map · Crypto tax rankings

Crypto tax in Bosnia and Herzegovina

Crypto in Bosnia and Herzegovina is taxed as ordinary income.

Treatment
taxed as ordinary income
Long-term
Still taxed
Headline rate
10%

For an individual relocating to Bosnia and Herzegovina, crypto gains are generally taxed as regular income (or capital income) at flat rates around 10% with no tax break for long-term holding, and simple holding without disposal is not taxed.

“Porezna uprava Federacije BiH smatra da se, u skladu sa važećim odredbama Zakona o porezu na dohodak, na dohodak fizičkih lica ostvaren po osnovu trgovanja virtuelnim valutama (kripto valutama) primjenjuju odredbe o oporezivanju dohotka, te da fizička lica imaju obavezu obračuna i plaćanja poreza na dohodak na ostvareni kapitalni dobitak.” Tax Administration of the Federation of Bosnia and Herzegovina

Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.