Bosnia and Herzegovina

Paying Taxes in

Bosnia and Herzegovina

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Social security contributions 12 96 10.5% gross salaries 11.8
Corporate income tax 12 68 10.0% taxable profits 7.1
Property transfer tax 1 property market value 3.1
Local property tax 1 4 BAM per square meter 1.6
Fuel tax 1 0.3 BAM per liter 0.5
Contribution for protection against natural and other disasters 0 paid jointly 0.5% net salaries 0.4
Water protection 0 paid jointly 0.5% net salaries 0.4
Signage fee 1 300 BAM Company sign 0.1
VAT 12 258 17.0% value added not included
Totals: 40 422 25.0
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