Umzug nach Bosnia and Herz.: Steuern, Aufenthalt und Leben
So werden Sie in Bosnia and Herz. steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 4 Aufenthaltsprogramme, nötige Tage, Klima, Sicherheit und Wirtschaft – im Vergleich mit 194 Ländern.
Taxes
In Bosnia and Herz. the top income tax rate is 10%, dividends are taxed at up to 5% and companies pay 10% corporate tax.
How to move and become tax resident
You can become tax resident in Bosnia and Herz. from arrival once you take up residence (Domicile/habitual residence in FBiH or RS, or 183 days in 12 months (entity law)). The typical route is Temporary residence via property ownership or company: Property title or company, means, health insurance, clean record There are 4 open residence programmes in Bosnia and Herz. — see the list below.
Living there
Sarajevo has a temperate oceanic climate with winter highs around 4.6 °C and summer highs around 27 °C. The economy grew +2.5% in 2025; the IMF forecasts 2.8% for 2026. Its passport opens about 111 countries without a visa in advance. Security: No fighting; Serb secessionist crisis; landmines in rural areas.
Key facts
| Höchste Einkommenssteuer | 10% |
|---|---|
| Dividendensteuer | 5% |
| Gewinnsteuer | 10% |
| Steuerliche Ansässigkeit | ab Zuzug — Domicile/habitual residence in FBiH or RS, or 183 days in 12 months (entity law) |
| Typischer Aufenthaltsweg | Temporary residence via property ownership or company — Property title or company, means, health insurance, clean record |
| Pass | visumfrei oder Visum bei Ankunft in 111 Länder |
| Economic growth | +2.5% (2025), forecast 2.8% (2026) |
| Klimatyp | temperate oceanic · 4.6° / 27° (Sarajevo) |
| Krieg & Konflikte | tension — No fighting; Serb secessionist crisis; landmines in rural areas |
| Alle Naturgefahren | 3.7/10 |
| Bankensicherheit | 4/10 · B+ |
| Eigentumsschutz | 3.5/10 |
| Warme Wohnungen im Winter | 5.5/10 |
Aufenthaltsprogramme in Bosnia and Herz.
- Temporary Residence based on Real Estate Ownership — investment · open · 2026-10
- Temporary Residence for Company Owners / Work Permit — entrepreneur · open · 2026-10
- Temporary Residence for Employment — employment · open · 2026-10
- Temporary Residence for Family Reunification — family · open · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Bosnia and Herz. to become tax resident?
ab Zuzug. Domicile/habitual residence in FBiH or RS, or 183 days in 12 months (entity law) Entity-level income tax rules differ
How much tax will I pay in Bosnia and Herz.?
In Bosnia and Herz. the top income tax rate is 10%, dividends are taxed at up to 5% and companies pay 10% corporate tax.
Which residence programmes does Bosnia and Herz. offer?
Temporary Residence based on Real Estate Ownership; Temporary Residence for Company Owners / Work Permit; Temporary Residence for Employment; Temporary Residence for Family Reunification
What is the usual way to move to Bosnia and Herz.?
Temporary residence via property ownership or company. Property title or company, means, health insurance, clean record
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia · Finland
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.