Bosnia and Herzegovina

Corporate taxation

The corporate tax rate is 10%.

Transfer pricing

Bosnia and Herzegovina (BiH) consists of two main autonomous administrative regions (Federation of Bosnia and Herzegovina (FBiH) and Republic of Srpska (RS)) and a smaller district (District of Brcko (BD)). FBiH and RS have introduced rulebooks on transfer pricing that mirror OECD guidelines. BD has not yet developed its own rulebook on transfer pricing.


Transfer Pricing Case Law

Case NameDescriptionDateCountryKeywords