Bosnia and Herzegovina Wealth & Property Tax
Detailed wealth & property tax rates and rules for Bosnia and Herzegovina in 2026.
Wealth TaxBAM
Wealth Tax
Bosnia and Herzegovina does not levy a wealth tax.
Wealth Tax Rate
0%
Inheritance / Estate Tax
Inheritance tax rules differ by entity. Generally, direct family members are exempt. Other heirs may pay up to 5%. Property transfers by inheritance are subject to transfer tax.
Top Rate
5%
Property Tax
Annual property tax is levied by municipalities at low rates (typically 0.05-0.5% of assessed value). Property transfer tax is 3-5% depending on the entity. Rates and administration vary between FBiH, RS, and Brčko District.
How Bosnia and Herzegovina Wealth Tax compares
Bosnia and Herzegovina does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
