Moving to Bosnia and Herz.: taxes, residence and life
How to become tax resident in Bosnia and Herz.: personal, dividend and corporate tax, 4 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
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
| Top income tax | 10% |
|---|---|
| Dividend tax | 5% |
| Corporate tax | 10% |
| Податкове резидентство | з моменту прибуття — Domicile/habitual residence in FBiH or RS, or 183 days in 12 months (entity law) |
| Типовий шлях до посвідки | Temporary residence via property ownership or company — Property title or company, means, health insurance, clean record |
| Паспорт | без візи або після прибуття до 111 країн |
| Economic growth | +2.5% (2025), forecast 2.8% (2026) |
| Тип клімату | temperate oceanic · 4.6° / 27° (Sarajevo) |
| Війна і конфлікти | tension — No fighting; Serb secessionist crisis; landmines in rural areas |
| Усі природні небезпеки | 3.7/10 |
| Надёжность банков | 4/10 · B+ |
| Защита собственности | 3.5/10 |
| Тепло в домах зимой | 5.5/10 |
Residence programmes 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
Plan your residence route
Frequently asked questions
How many days do I need to spend in Bosnia and Herz. to become tax resident?
з моменту прибуття. 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
Лише загальна інформація — не податкова, юридична, імміграційна, інвестиційна чи фінансова консультація і не договір із клієнтом. Цифри спрощені, орієнтовні й можуть бути застарілими. Перед будь-яким рішенням перевіряйте в офіційному органі та в ліцензованого фахівця відповідної країни.