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Bosnia and Herzegovina flag Bosnia and Herzegovina:

Presentation of Bosnia and Herzegovina : Taxation

Value-Added Tax (VAT) or Porez na dodatu vrijednost (PDV).
Company Tax :
Corprate Income Tax: 10%
Reduced corporate tax for companies investing a total of BAM 20 million in five consecutive years in production assets: 50% decrease for five years (only in the Federation of Bosnia and Herzegovina. A similar tax reduction is applied in Republika Srpska at different rates)
Withholding Taxes :
Dividends: 5% (FBiH)/10% (RS) in case of a foreign corporation, otherwise it is 0; Interest: 10% in case of a foreign corporation, otherwise it is 0; Royalties: 10% in case of a foreign corporation, otherwise it is 0.
Social Security Contributions Paid By Employers :
For the Federation of Bosnia and Herzegovina, the employer contributes 10.5% of the gross wage of the employee to the social security. In the Republic of Srpska, no contribution is paid.
Other Domestic Resources
Consult the Doing Business website, to obtain a summary of the taxes and mandatory contributions.

Country Comparison For Corporate Taxation

  Bosnia and Herzegovina Eastern Europe & Central Asia United States Germany
Number of Payments of Taxes per Year 33.0 13.9 10.6 9.0
Time Taken For Administrative Formalities (Hours) 411.0 226.2 175.0 218.0
Total Share of Taxes (% of Profit) 23.7 36.5 36.6 48.8

Source: Doing Business - Latest available data.

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Latest Update: November 2022