Europe
Currency
BAM
Corporate Tax
10%
Personal Income Tax
10%
VAT / GST
17%
Standard 10% (Federation 10%; Republika Srpska 10%; varies by entity).
Flat 10% (Federation); Republika Srpska 8%-13% progressive.
Standard 17%.
Dividends
5%
Interest
5%
Royalties
5%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
~31% total (employer ~17% + employee ~14%, capped).
Capital Gains Tax
10% (income)
Inheritance / Estate Tax
0% (direct line); progressive others
Capital (Net Worth) Tax
0%
Property Tax
Property tax (cantonal/municipal)
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Calendar year
Notes
Tax system fragmented between Federation and Republika Srpska. NEP investment incentives.
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