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The federal system of taxes in Bosnia and Herzegovina

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The complex system of public administration has created multiple layers of government, which affects efficiency at all levels. Indirect tax regulations are imposed at the state level, while direct taxes are imposed at the entity/district level.

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Description

Bosnia and Herzegovina (BiH) consists of two territorial and administrative entities – the Federation of BiH (FBiH) and the Republic of Srpska (RS) – and one district, the Brcko District (BD). Due to the small size of the BD, this document will address only the legislation of FBiH and RS entities. Each entity has its own income tax legislation. Generally, in both entities, a person’s personal income tax (PIT) status is determined by residence status for PIT purposes, and the source of the income derived by the individual. The PIT base is determined by subtracting allowable deductions from the total income.

Indirect taxation in Bosnia and Herzegovina is regulated under state level, and these taxes are under the Bosnia and Herzegovina Indirect Taxation Authority (ITA).

So. download the paper and read more about the tax system in Bosnia Herzegovina

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