The Withholding Tax Rate in Bosnia and Herzegovina stands at 10 percent. Withholding Tax Rate in Bosnia and Herzegovina averaged 10.00 percent from 2022 until 2025, reaching an all time high of 10.00 percent in 2023 and a record low of 10.00 percent in 2023. source: Indirect Taxation Authority of Bosnia and Herzegovina



Related Last Previous Unit Reference
Corporate Tax Rate 10.00 10.00 percent Dec 2026
Personal Income Tax Rate 10.00 10.00 percent Dec 2026
Sales Tax Rate 17.00 17.00 percent Dec 2026
Social Security Rate 36.00 41.50 percent Dec 2026
Social Security Rate For Companies 5.00 10.50 percent Dec 2026
Social Security Rate For Employees 31.00 31.00 percent Dec 2026
Withholding Tax Rate 10.00 10.00 percent Dec 2025


Bosnia And Herzegovina Withholding Tax Rate
In Bosnia and Herzegovina, the withholding tax rate is a tax collected from companies. It applies to businesses when they make payments to other business entities or individuals, e.g., in the form of dividends, interest, and royalties. The benchmark we use refers to the standard withholding tax rate on interest for non-residents. Revenues from the withholding tax rate are an important source of income for the government of Bosnia and Herzegovina.
Actual Previous Highest Lowest Dates Unit Frequency
10.00 10.00 10.00 10.00 2022 - 2025 percent Yearly
NSA