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Bosnia and Herzegovina
Europe
Lucky Nomads World Index
67.54 / 100
Global rank
#85
Corporate tax
10%
Personal tax
10%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index7.5 / 10
- Affordability Index8.0 / 10
- Entry Ease Index6.1 / 10
- Tax Freedom Index8.5 / 10
- WiFi Index6.7 / 10
- Admin Ease Index5.3 / 10
- Healthcare Index7.6 / 10
- City Comfort Index7.3 / 10
- WeatherComfort Index5.5 / 10
- Banking Index6.6 / 10
- GeoStability Index5.8 / 10
- Justice & Order Index5.5 / 10
- Quality of Life Index7.8 / 10
- Open Society Index6.1 / 10
- Flight Index2.9 / 10
- Environmental Quality Index6.7 / 10
- English Index6.4 / 10
- Wealth Protection Index7.4 / 10
- AI Access Index5.6 / 10
- Economic Openness Index6.8 / 10
- Market Depth Index5.1 / 10
- ClimateShield Index7.7 / 10
Country snapshot
- Capital
- Sarajevo
- Population (approx.)
- 3,164,000
- Area (km²)
- 51,197 km²
- Currency code (ISO 4217)
- BAM
- Currency name
- Bosnia-Herzegovina convertible mark
- Main airport IATA code
- SJJ
- Airport name
- Sarajevo International Airport
General facts
- Minimum monthly cost
- From $924/month
- Main languages
- Bosnian
- Jurisdiction type
- Country
- Region
- Europe
- Web TLD
- .ba
- Phone calling code
- +387
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 10%LowWorldwide
- Marginal PIT (personal income tax)
- 10%LowWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Residence-based worldwide taxation: companies registered in BiH or managed from BiH are taxed on worldwide income across all three entities. Non-residents are taxed only on income realised in the FBiH, RS, or Brčko District territory. No participation exemption regime, no foreign branch exemption. Withholding tax on outbound dividends is 5 percent in FBiH and 10 percent in RS for foreign corporate recipients.
Flat 10 percent corporate income tax across all three jurisdictions (Federation of BiH, Republika Srpska, Brčko District). Each entity legislates separately. Foreign tax credit available up to the equivalent BiH liability. Production-sector investment incentives under entity laws can bring the effective rate to 0 to 7 percent for qualifying industrial investors.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Worldwide taxation for residents under all three entity laws. Foreign tax credit granted up to the equivalent BiH liability per the FBiH, RS (Articles 42 to 50 of the RS Income Tax Law govern foreign-source treatment), and Brčko District income tax laws. Treaty network covers about 40 jurisdictions including UK, Germany, Italy, France, Netherlands, Switzerland, Turkey, Croatia, Serbia, Slovenia.
Flat 10 percent in FBiH and Brčko District. Flat 8 percent in Republika Srpska since 2022. No progressive bracket structure. RS Small Entrepreneur Status grants 2 percent on collected revenue up to with statutory floors of or 1,200 per year. No expat regime, no non-dom system. Resident threshold is 183 days or center of vital interests in BiH.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Free Trade Zones (FTZ) Customs and VAT Regime
AvailableCustoms and VAT relief regime for entities operating within one of the four active Free Trade Zones in BiH (Vogošća, Visoko, Hercegovina-Mostar,…
FBiH Profit Tax Investment Incentive (Production Equipment)
AvailableFederation of BiH corporate income tax incentive for taxpayers investing own resources in production equipment.
RS Profit Tax Investment in Plants and Equipment for Production
AvailableRepublika Srpska corporate income tax incentive: a taxpayer investing in plant, equipment, or immovable property for performing registered…
For individuals
Republika Srpska Small Entrepreneur Status
AvailableRepublika Srpska personal income tax simplified regime for self-employed sole proprietors (samostalni preduzetnici) with annual revenue up to BAM…
You either qualify for Bosnia and Herzegovina's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Bosnia and Herzegovina. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Not currently available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Bosnia and Herzegovina lists several residency and mobility routes across business founder routes, work (employer sponsored), family and dependant routes, and student and graduate routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
4 programmes listed · 4 are marked available in our editorial review
Business founder routes
1 programmeFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
Temporary Residence Permit for Founders of a BiH-Seated Company (Work Without Work Permit)
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Temporary Residence Permit for Employment (Work Permit Based)
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
Temporary Residence Permit for Family Reunification
Student and graduate routes
1 programmeStudy-linked permits and post-study transition routes.
- Available
Temporary Residence Permit for Education (Student Visa)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Bosnia and Herzegovina.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Tax Freedom Index8.5 / 10Very favorable tax environment
- Affordability Index8.0 / 10Very affordable cost of living
- Quality of Life Index7.8 / 10Strong quality of life index
Weakest dimensions
- Flight Index2.9 / 10
- Market Depth Index5.1 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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