Bosnia
Bosnia: 4 company types, its taxes, banking and business environment.
Forming a company
Company types in Bosnia
The 4 forms a founder can choose here, each with its own figures. Open one for its sources.
Doing business here
Business accounts
Providers whose own published list of countries names Bosnia. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Bosnia.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Bosnia: where to register, file and check.
Blocs and agreements
The trade arrangements Bosnia belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
- Central European Free Trade Agreement (CEFTA 2006)
- Free trade area · since 22 November 2007
Covers goods, investment, public procurement.
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The Parties agree that in the event of any eligible Party becoming a member of the European Union, that Party will withdraw from this Agreement.
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 10%
- Distributions
- Not in our records
- Audit
- Compulsory audit applies to large and medium legal persons and public-interest entities; micro and small persons may choose to be audited (Art. 57(2),(7)).Official The registry or ministry page
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- Not in our records
VAT
The tax on what the company sells in Bosnia, and when it must register, as the tax authority states it.
- Standard rate
- 17%
A single rate applies; 0% is provided only for exports.
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Law on Value Added Tax in Bosnia and Herzegovina has a unique tax rate in the amount of 17%, while the 0% VAT provided only for exports
- Other rates
- 0% Exports
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Law on Value Added Tax in Bosnia and Herzegovina has a unique tax rate in the amount of 17%, while the 0% VAT provided only for exports
- Registration threshold
- BAM 50,000
taxable supply of goods or services and supply of goods exempt with credit, including the turnover of related companies under common control; previous year, or likely to exceed in the current year
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Any person whose taxable supply of goods or services and supply of goods exempt with credit within the previous year exceeds, or is likely to exceed, the threshold limit of 50,000 KM shall be required to be registered under this Law as a VAT taxpayer.
- A foreign company
- Registers from its first taxable supply; needs a local tax representative
A taxpayer not based in Bosnia and Herzegovina that supplies goods or services there must be registered with a tax representative based in Bosnia and Herzegovina; the taxpayer and representative are jointly and severally liable.
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A taxpayer not based in Bosnia and Herzegovina shall, if the taxpayer supplies goods or services in Bosnia and Herzegovina, be registered with a tax representative based in Bosnia and Herzegovina.
- Returns filed
- Monthly
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Taxpayers shall be obliged to state their VAT liability calculated for the tax period in a monthly VAT return.
- Tax authority
- Registration page read 2026-10-22
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Bosnia yet.
Economy and trade
What it exports
Goods Bosnia exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Bosnia’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Electrical energy HS 2716 | 7.1% | 6.2% | 4.2% | US$404 m |
| Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors HS 8544 | 3.3% | 3.9% | 4.0% | US$383 m |
| Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel HS 7308 | 3.3% | 3.3% | 3.2% | US$302 m |
| Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof HS 9401 | 3.4% | 3.3% | 3.0% | US$284 m |
| Parts and accessories of the motor vehicles of headings 8701 to 8705 HS 8708 | 1.8% | 2.4% | 3.0% | US$282 m |
| Other furniture and parts thereof HS 9403 | 2.4% | 2.4% | 2.5% | US$241 m |
| Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads HS 9306 | 1.2% | 1.7% | 2.2% | US$211 m |
| Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm HS 4407 | 2.6% | 2.1% | 2.1% | US$198 m |
| Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide HS 2818 | 1.7% | 1.6% | 1.9% | US$179 m |
| Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate HS 2836 | 1.7% | 2.2% | 1.7% | US$161 m |
Total goods exports, 2024: US$9.5 bn. The ten largest headings are shown.