Paying Taxes in Bosnia and Herzegovina

The table below addresses the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year in Bosnia and Herzegovina, as well as measures of administrative burden in paying taxes.

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Tax or mandatory contributionPayments (number)Notes on PaymentsTime (hours)Statutory tax rateTax baseTotal tax rate (% profit)Notes on TTR
Social security contributions12 9611.5%gross salaries13 
Corporate income tax12 6810.0%taxable profits4.9 
Payroll tax0paid jointly -3.4%gross salaries3.8 
Property tax12 - property market value3.1 
Local property tax1 -3 BAMper square meter1.2 
Accident insurance contribution0paid jointly -0.7%gross salaries0.8 
Fuel tax1 -15.0%value of consumption0.2 
Municipal fee1 -fixed fee (BOB 1,200) 0.1 
VAT12 25817.0%value added0not included
Totals:51 422  27.1 


Notes:
Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.
The hours for VAT include all the VAT and sales taxes applicable.
The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.