Bosnia and Herzegovina

FBiH income

In the Federation of Bosnia and Herzegovina, the following income is subject to PIT:

• Income from dependent business activities.
• Income from independent business activities.
• Income from property and property rights.
• Income from capital investments.
• Income from prize winning games and lottery games.

RS income

PIT in Republika Srpska is calculated and paid on the following types of income:

• Personal income.
• Income from independent business activities.
• Income from royalties and rights similar to royalty rights and rights of industrial property.
• Income from capital.
• Capital gain income.
• Income from foreign source.
• Other income.

BD income

In Brčko District, the following income is subject to PIT:

• Income from dependent business activities.
• Income from independent business activities
• Income from property and property rights.
• Income from capital investments.
• Income from prize winning games and lottery games.