Not a Latitax destination
Bosnia and Herzegovina
Flat 10% on income, gains and company profits, among the lowest in Europe, but a split federal system and weak banking access.
Income tax, top rate
Secondary10% (8% in Republika Srpska)
10% in the Federation and Brčko District, 8% in Republika Srpska.
Source: PwC Worldwide Tax Summaries - personal income tax rates · checked 2026-09-29Capital gains
Secondary10% (normal income tax rate)
Source: PwC Worldwide Tax Summaries - capital gains tax rates · checked 2026-09-29Corporate
Secondary10%
Source: PwC Worldwide Tax Summaries - corporate income tax rates · checked 2026-09-29Inheritance
Unverified0% (close family, reported)
PwC gives no figure; inheritance is taxed at entity/canton level and first-order heirs are reported as exempt. Not confirmed.
Source: PwC Worldwide Tax Summaries - inheritance and gift tax rates · checked 2026-09-29Wealth tax
UnverifiedNone
No net wealth tax known; outside the Tax Foundation Europe survey.
Source: Tax Foundation - Wealth Taxes in Europe, 2026 · checked 2026-09-29Looking for somewhere that works?
See the jurisdictions where a lawful move genuinely cuts tax.
See the right countries- s1PwC Worldwide Tax Summaries - personal income tax ratessecondary · checked 2026-09-29
- s2PwC Worldwide Tax Summaries - corporate income tax ratessecondary · checked 2026-09-29
- s3PwC Worldwide Tax Summaries - VAT ratessecondary · checked 2026-09-29
- s4PwC Worldwide Tax Summaries - capital gains tax ratessecondary · checked 2026-09-29
- s5PwC Worldwide Tax Summaries - inheritance and gift tax ratessecondary · checked 2026-09-29
- s6Tax Foundation - Wealth Taxes in Europe, 2026secondary · checked 2026-09-29
- s7GOV.UK - Tax treatiesprimary · checked 2026-09-29