Bosnia and Herzegovina
Southern Europe · BA · 0 treaties
Tax profile
| Corporate income tax | 10% |
| Withholding — dividends | 5% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 17% |
| Personal income (top rate) | 10% |
| Capital gains | 10% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- ordinarily resides in Bosnia and Herzegovina
- domiciled in an entity of Bosnia and Herzegovina
- spends more than half the year in Bosnia and Herzegovina
- centre of vital interests and permanent home in Bosnia and Herzegovina
The official rule is a factual residence test: if you stop ordinarily residing, lose the local domicile/permanent-home ties, and fall below the time threshold, residency should end. There is no citizenship-based tax or separate domicile/deemed-domicile tail rule indicated in the official guidance.