Bosnia and Herzegovina VAT / Sales Tax
Detailed vat / sales tax rates and rules for Bosnia and Herzegovina in 2026.
VAT / Sales TaxBAM
BiH applies a single VAT rate of 17% with no reduced rates (only zero-rating for exports and certain essentials). VAT is the only state-level tax, collected by the Indirect Tax Authority and redistributed to entities.
Standard Rate
17%
Registration Threshold
BAM 50,000 (approximately €25,500) in annual turnover
Reduced Rates
0% — Exports, basic food items (bread, milk), medicines, books, agricultural inputs (zero-rated)
How Bosnia and Herzegovina VAT / Sales Tax compares
Bosnia and Herzegovina’s standard VAT / sales tax rate of 17% is the 79th highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Europe’s regional average of 19.9%.
Bosnia and Herzegovina
17%
Europe average
19.9%
Global average
13.7%
