#

Ease of Doing Business in

Bosnia and Herzegovina

Bosnia and Herzegovina Download Profile (1777.9KB, pdf)
Region Europe & Central Asia
Income Category Upper middle income
Population 3,810,416
GNI Per Capita (US$) 4,680
City covered Sarajevo

190

1

DB 2017 Rank

1

100

DB 2017 DTF (% points)

  • local_library
  • group
Topics DB 2017 Rank DB 2016 Rank info_outline Change in Rank DB 2017 DTF (% points) info_outline DB 2016 DTF (% points) info_outline Change in DTF (% points) info_outline
Overall 81 79 down
2
63.87 63.07 down
0.80
Starting a Business 174 175 up
1
65.09 63.60 up
1.49
Dealing with Construction Permits 170 168 down
2
52.54 51.54 up
1.00
Getting Electricity 123 120 down
3
60.05 60.00 up
0.05
Registering Property 99 97 down
2
61.54 61.52 up
0.02
Getting Credit 44 42 down
2
65.00 65.00
-
Protecting Minority Investors 81 78 down
3
55.00 55.00
-
Paying Taxes 133 151 up
18
60.08 55.15 up
4.93
Trading across Borders 36 36
-
91.87 91.87
-
Enforcing Contracts 64 63 down
1
60.60 60.60
-
Resolving Insolvency 41 40 down
1
66.93 66.42 up
0.51

Positive= Doing Business reform making it easier to do business.Negative= Change making it more difficult to do business.

DB 2017 Rank:

133

DB 2016 Rank:

151

Change in Rank:

up18

DB 2017 DTF (% points):

60.08

DB 2016 DTF (% points):

55.15

Change in DTF (% points):

up4.93

Indicator Bosnia and Herzegovina Europe & Central Asia OECD high income
Payments (number per year) info_outline 34 17.6 10.9
Time (hours per year) info_outline 411 221.5 163.4
Total tax rate (% of profit) info_outline 22.6 33.8 40.9
Postfiling index (0-100) info_outline 47.9 71.2 85.1
Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% of profit) Notes on TTR
Social security contributions 1 online 81 10.5% gross salaries 11.84
Corporate income tax 12 68 10% taxable profits 7.24
Forestry tax 5 0.07% turnover 1.24
Contribution for professional rehabilitation and employment of disabled persons 0 jointly 25% for every disabled person that must have been employed average net salary in FBiH 0.92
Local property tax 1 4 BAM per square meter 0.46
Contribution for protection against natural and other disasters 0 jointly 0.5% net salaries 0.39
Water protection 0 jointly 0.5% net salaries 0.39
Tourist community fee 1 0.05% / 0% revenue 0.07
Signage fee 1 200 BAM 0.02
Fuel tax 1 included into fuel price 0.00 small amount
VAT 12 262 17% value added 0.00 not included
Employee paid - Social security contributions 0 jointly 31% gross salaries 0.00 withheld
Totals: 34 411 22.6
  • Taxes by type Answer
    Profit tax (% of profit) 7.2
    Labor tax and contributions (% of profit) 13.5
    Other taxes (% of profit) 2.6
    Answer Score
    Postfiling index (0-100) 47.9
    VAT refunds 20.0
    Does VAT/GST exist? Yes
    Frequency of VAT/GST refund submission monthly
    Does a VAT/GST refund process exist per the case study? Yes
    Restrictions on VAT refund process None
    Likelihood of VAT audit Highly Likely
    Time to comply with VAT refund (hours) 40.0 20.0
    Time to obtain a VAT refund (weeks) 18.0 71.4
    Corporate income tax audits 46.8
    Does corporate income tax exist? Yes
    Likelihood of corporate income tax audit Likely
    Time to comply with a corporate income tax audit (hours) 30.5 46.8
    Time to complete a corporate income tax audit (weeks) 14.9 53.6
    Administrative appeal process
    First level administrative appeal authority Federal Tax Authority
    Is the appeal authority independent? Same auditor
    Are appeal guidelines accessible to the public? Yes
    Source of appeal guidelines in printed publication/in person at tax office
    Is there a legal time limit for the appeal authority to issue a decision on the tax appeal? No
    Legal time limit

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.

The postfiling index is the average of the scores on time to comply with VAT refund, time to obtain a VAT refund, time to comply with a corporate income tax audit and time to complete a corporate income tax audit.

N/A = Not applicable.