About Bosnia and Herzegovina's Tax System
Bosnia and Herzegovina, located in Europe, offers a worldwide tax system. Under a worldwide tax system, residents are taxed on their global income regardless of where it's earned. However, various tax treaties and exemptions may apply to foreign-sourced income.
With a corporate tax rate of 10% and a top personal income tax rate of 10%,Bosnia and Herzegovina offers a moderate tax environmentin our World Tax Index with an overall score of 54/100.
Tax Information
10%
Standard corporate tax rate is 10%.
10%
WorldwideFlat tax rate of 10%.
Economic & Investment Climate
Measures how often a country's tax regulations have changed over the last decade. Higher score means more predictable tax environment.
Indicates how independent the country's tax system is from global pressures. Higher score means more control over own tax policies.
A measure of the country's overall economic health and predictability, based on GDP growth, inflation, and sovereign credit ratings.
Reflects the safety and security of investments in the country, considering factors like legal protections for investors and political risk.
Based on perceived levels of public sector corruption. Higher score indicates a cleaner, more transparent business environment.
Rates the value of special programs offered, such as tax-free periods for new residents or designated economic zones. Higher score means more attractive incentives.
Citizenship Pathways
Bosnia and Herzegovina offers citizenship through ancestry or bloodline connections.
Rule
Jus Sanguinis (Right of Blood)
Conditions
A child is a citizen if both parents are citizens, or if one parent is a citizen and the child is born in the territory. If born abroad to one citizen parent, the child must be registered before age 23 to claim citizenship.
Bosnia and Herzegovina's policy on birthright citizenship.
Rule
Conditional Jus Soli (Right of Soil)
Conditions
A child born or found in the territory becomes a citizen only if both parents are unknown, are stateless, or the child would otherwise be stateless.
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