Bosnia and Herzegovina

Individual - Income determination

Last reviewed - 09 September 2020

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.