Bosnia and Herzegovina

Individual - Foreign tax relief and tax treaties

Last reviewed - 13 February 2020

Foreign tax relief

In the Federation of Bosnia and Herzegovina, Republika Srpska, and Brčko District, tax credit is granted for tax paid outside of the territory of the Federation of Bosnia and Herzegovina, Republika Srpska, and Brčko District, respectively. The amount of tax credit cannot exceed the amount of tax that would be calculated in the event when the same income would be earned in the Federation of Bosnia and Herzegovina, Republika Srpska, and Brčko District, respectively.

In the event when Bosnia and Herzegovina has signed a double tax treaty (DTT) with another state, then provisions of the tax treaty apply.

Tax treaties

See the Withholding taxes section in the Corporate summary for a list of countries with which Bosnia and Herzegovina has a DTT.