🇧🇦 Bosnia and Herzegovina
Europe & Central Asia · ISORA participant ·
Bosnia and Herzegovina implements automated bulk data matching in practice and has statutory country-by-country reporting requirements. The jurisdiction does not enforce controlled foreign company rules or interest limitation rules. Central government tax revenue accounted for 20.2% of GDP in 2024.Auto-generated summary of the verified data below; every fact traces to a source on this page.
20.2%
tax-to-GDP, central govt only (2024, World Bank)
5/11
enforcement powers assessed
Headline statutory rates
As stated in PwC Worldwide Tax Summaries’ territory overview (fetched 2026-08-20) — the wording is PwC’s; source.
| Tax | Headline rate as stated |
|---|---|
| Headline PIT rate | FBiH: 10; Republika Srpska: 8; Brčko District: 10 |
| Headline CIT rate | 10 |
| Standard VAT rate | 17 |
| Headline individual capital gains tax rate | Capital gains are subject to the normal PIT rate. |
| Headline corporate capital gains tax rate | Capital gains are subject to the normal CIT rate. |
| WHT rates (%) (Dividends/Interest/Royalties) | Federation of Bosnia and Herzegovina: 5 / 10 / 10; Republika Srpska: 10 / 10 / 10; Brčko District: 0 / 10 / 10 |
| Headline net wealth/worth tax rate | NP |
| Headline inheritance tax rate | NP |
| Headline gift tax rate | NP NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) |
Enforcement powers
Automated bulk data matching Yes — documented practice
Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
“ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes”
Source: IMF ISORA — International Survey on Revenue AdministrationOECD / IMF survey data · derived from the administration’s own survey answer
Citizenship-based taxation No — power absent
Bosnia and Herzegovina taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“In the Federation of Bosnia and Herzegovina, personal income tax (PIT) payers are considered to be: Residents, subjecting them to tax on their worldwide income.”
Source: PwC Worldwide Tax Summaries — Bosnia and HerzegovinaProfessional / legal analysis · quote machine-verified 2026-08-25
Controlled foreign company (CFC) rules No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Interest limitation rules No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Country-by-country reporting Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
“OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Anti-avoidance regime detail (OECD Corporate Tax Statistics)
OECD-curated descriptions of this jurisdiction’s CFC, interest-limitation, CbCR and IP-regime rules.
CFC rules — 1 data points
| Is there a controlled foreign company rule in place? · Not applicable | No |
Interest limitation — 13 data points
| Do any loss carry-back or carry-forward provisions apply? · Rule 1 | No |
| Is a de minimis threshold present? · Rule 1 | None |
| Financial accounting measure applied to rule · Rule 1 | Debt-to-equity |
| Is there a group ratio rule or similar type of rule in place? · Rule 1 | No |
| Is there an interest limitation rule in place? · Rule 1 | Yes |
| Is there an interest limitation rule in place? · Not applicable | No |
| Can interest be recharacterised as a dividend? · Rule 1 | No |
| Is the rule is applicable to net or gross interest expensing? · Rule 1 | Gross interest |
| Is the rule applicable to related party debt? · Rule 1 | No |
| Type of interest limitation rule · Rule 1 | Thin cap |
| Financial ratio referenced · Rule 1 | 4:1 |
| Is the rule is applicable to third party debt? · Rule 1 | No |
| Are there targeted rules to address specific risks not addressed by the general rule? · Rule 1 | No |
Country-by-country reporting — 4 data points
| Is there a country-by-country reporting law in place? | Yes |
| Deadline by which filings must be submitted | 31 March of year following reporting year |
| Reports are required for MNEs with annual revenues above | BAM 1.5 billion / EUR 750 million |
| Headquarter jurisidiction filing required from | 01-Jan-18 |
Effective corporate tax rates
| Measure | Year | Rate |
|---|---|---|
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 8.6% |
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 4.8% |
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 7.7% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 9.2% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 6.8% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 8.7% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 10.3% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 9.6% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 9.9% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 8.8% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 9.5% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 9.4% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 9.2% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 9.5% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 8.8% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 9.0% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 13.6% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 8.1% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 10.1% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 1.7% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 6.9% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 7.0% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 5.3% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 7.8% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 2.3% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 3.9% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 3.2% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 3.1% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 3.1% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 2.9% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 3.0% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 3.2% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 3.2% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 3.2% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 3.1% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 3.1% |
OECD Corporate Tax Statistics, baseline scenario.
Administration self-reported metrics (ISORA)
Reported by the administration itself to the IMF/OECD/CIAT/IOTA International Survey on Revenue Administration. 1 = yes, 0 = no for policy questions.
| Indicator | Year | Value |
|---|---|---|
| Percentage of tax returns - Electronic, not prefilled - VAT | 2024 | 100 |
| Population per FTE | 2024 | 9530.882530120482 |
| Labor force per FTE | 2024 | 4083.463855421687 |
| Corporate taxpayers per FTE in LTO/P | 2024 | — |
| Closing stock of collectable arrears as percentage of closing stock of arrears | 2024 | — |
| PAYE arrears as percentage of PIT collected | 2024 | — |
| VAT arrears as percentage of VAT collected | 2024 | — |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - VAT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - VAT | 2021 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - VAT | 2021 | 0 |
| Additional assessments raised through all audits and verification actions as percentage of tax collections | 2024 | 1.622179999130241 |
| Audit hit rate | 2024 | 49.70501474926254 |
| Percentage of tax returns - Electronic, not prefilled - PAYE | 2024 | — |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PAYE | 2024 | — |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PAYE | 2024 | — |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - VAT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - VAT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - PAYE | 2024 | — |
| Percentage of tax returns - Electronic, prefilled Total - VAT | 2024 | 0 |
| Availability of specific powers in legislation / regulation to assist in collecting tax arrears | 2022 | 1 |
| On-time filing rate % - CIT | 2019 | — |
| On-time filing rate % - PIT | 2019 | — |
| On-time filing rate % - VAT | 2024 | 98.8261224719734 |
| On-time filing rate % - PAYE | 2024 | — |
| Administration pre-fills PIT returns or assessments | 2021 | 0 |
| Administration conducts random audits | 2022 | 1 |
| E-filing mandatory - Employer Withholdings | 2022 | 0 |
| E-filing mandatory - VAT | 2022 | 1 |
| E-payment mandatory - Employer Withholdings | 2022 | 0 |
| E-payment mandatory - VAT | 2022 | 1 |
| Employers withholding taxes on behalf of salaried employees | 2024 | 1 |
| Percentage of payments received electronically-By number of payments | 2024 | 100 |
| Percentage of payments received electronically-By value of payments | 2024 | 100 |
| Cooperative compliance approach exists for -Large taxpayers | 2024 | 1 |
| Cooperative compliance approach exists for -HNWI taxpayers | 2024 | 0 |
| Cooperative compliance approach exists for -Other taxpayers | 2024 | 0 |
| Most employees that have tax deducted through direct withholding required to file a return | 2024 | 0 |
| Administration receives data from devices that register transactions | 2024 | 0 |
| Administration uses electronic compliance checks as part of returns filing process | 2024 | 1 |
| Administration has specialized audit staff for international tax issues | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Customs data | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data from stock exchanges | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from the Social Security Agency | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from online (internet-based) vendors | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from Utilities | 2022 | 0 |
| Administration checks the quality of data reported by third parties on a systematic basis | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data on property ownership and sales | 2022 | 0 |
| Administration undertakes fully automated compliance checks based on data matching/analysis | 2022 | 1 |
| Administration undertakes fully automated compliance checks - compliance issues automatically communicated to taxpayer | 2022 | 1 |
| Administration measures the effectiveness of any compliance interventions undertaken | 2022 | 1 |
| Administration has standards for auditor productivity | 2022 | 1 |