Bosnia and Herzegovina Corporate Income Tax
Detailed corporate income tax rates and rules for Bosnia and Herzegovina in 2026.
Corporate TaxBAM
Both entities levy corporate income tax at 10%. Republika Srpska offers additional incentives for investment in underdeveloped municipalities. Free zones offer tax reductions for qualifying businesses.
Standard Rate
10%
Additional Notes
Tax losses can be carried forward for 5 years in both entities. Transfer pricing rules are developing. BiH is gradually aligning its tax legislation with EU standards.
How Bosnia and Herzegovina Corporate Tax compares
Bosnia and Herzegovina’s corporate tax rate of 10% is the 180th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Europe’s regional average of 19%.
Bosnia and Herzegovina
10%
Europe average
19%
Global average
22.2%
