🇧🇦 波斯尼亚和黑塞哥维那税率 · Bosnia and Herzegovina Tax Rates
BA · 欧洲 · Europe
Bosnia and Herzegovina corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 10% — Flat CIT rate in both entities
- 个人所得税 Personal Income Tax: 10% — Flat rate in both entities
- 增值税 / 商品服务税 VAT / GST: 17% — Standard VAT rate
- 进口税 / 关税 Import Duties / Customs: 0-15% — Varies by product
- 预扣税 Withholding Tax: 10% — Dividends, interest, royalties
- 资本利得税 Capital Gains Tax: 10% — Taxed as ordinary income
- 财产税 / 房产税 Property Tax: Varies — Depends on canton/municipality
- 遗产税 / 赠与税 Inheritance & Gift Tax: Varies — Depends on canton/entity
- 印花税 Stamp Duty: Varies — Administrative fees
- 消费税 / 特别消费税 Excise Tax: Varies — Alcohol, tobacco, oil products
- 社会保障税 Social Security Tax: 31-33% — Employee contribution varies by entity
- 其他税种 Other Taxes: Varies — Water protection fee, forestry fee