Bosnia and Herzegovina Capital Gains Tax
Detailed capital gains tax rates and rules for Bosnia and Herzegovina in 2026.
Capital GainsBAM
Capital gains are taxed at the flat 10% rate. Rules differ slightly between entities. Real estate and securities gains are both subject to this tax.
Standard Rate
10%
Exemptions
- Sale of primary residence may be exempt (entity-specific rules)
How Bosnia and Herzegovina Capital Gains compares
Bosnia and Herzegovina’s capital gains tax rate of 10% is the 115th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Europe’s regional average of 17.8%.
Bosnia and Herzegovina
10%
Europe average
17.8%
Global average
13.8%
