[REVISION HISTORY]
Taxation and revenue trends in Bosnia and Herzegovina
Updated 1 time since CLSTR started tracking revisions of this situation.
What changed
2026-08-10 07:21 UTC → 2026-08-13 12:14 UTC ·
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The indirect tax administration of Bosnia and Herzegovina (UIOBiH) reported a 5.77% increase in that indirect tax collections rose by 5.77% during the first seven months of 2026 compared 2026, totaling 7.244 billion KM. This growth contributed to the previous year. In conjunction with these revenue trends, a 7.27% year-on-year increase in distributed funds, with 5.980 billion KM allocated to the state, the Federation, Republika Srpska, and the Brčko District. However, the new VAT refund scheme for citizens' first home purchases, which first-time homebuyers, launched in on 8 July 2026, has faced early continues to face implementation challenges. hurdles. While 245 applications for refunds have been filed, filed for properties purchased from VAT-registered investors after 12 April 2025, no decisions or payments have been issued to date. Additionally, in issued. UIOBiH director Zoran Tegeltija noted early implementation challenges, while association president Snežana Šešlija stated the slow rollout “erodes public trust.” In the Federation of Bosnia and Herzegovina, the federal budget saw total inflows of nearly 11 billion marks during the first seven months of 2026. This includes approximately 5.17 billion marks from taxpayers—a 2% increase from the previous year—and 3.31 billion marks from the UIOBiH. Regarding property taxation, regulations in the Federation maintain that rental earnings are subject to a 10% income tax, regardless of whether transactions are conducted via bank transfer involve cash or cash, bank transfers, or if formal written contracts are in place. exist. Taxpayers may deduct actual costs or use a standard 30% deduction to determine the tax base.
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- 2026-08-13 12:14 UTC Taxation and revenue trends in Bosnia and Herzegovina
- 2026-08-10 07:21 UTC Taxation and revenue trends in Bosnia and Herzegovina
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