Bosnia and Herzegovina's headline corporate income tax (CIT) rate is 10.
The headline personal income tax (PIT) rate is 8-10 by entity (FBiH 10; RS 8; Brcko 10).
The standard VAT/GST (or equivalent consumption tax) rate is 17. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
Bosnia and Herzegovina has a fragmented tax system split across three entities - the Federation of Bosnia and Herzegovina (FBiH), Republika Srpska (RS), and Brcko District (BD) - each with its own tax law. An individual is generally a resident of the relevant entity if their residence, center of business, or vital interests is there, or if they are present in the country for at least 183 days in aggregate during a fiscal year. There is no special expatriate tax regime. Residents are taxed on worldwide income; non-residents only on locally-sourced income, with a foreign tax credit capped at the tax that would apply if the same income had been earned domestically.
Bosnia and Herzegovina has no CFC rules.
Thin capitalization rules exist only in the FBiH: under the FBiH CIT Law, interest on related-party loans is deductible only where the ratio of total related-party-loan liabilities to registered equity does not exceed 4:1 (banks and insurance companies excluded); interest on the excess is non-deductible. Republika Srpska and Brcko District have no thin capitalization rules (though RS separately restricts deductibility of total interest expense above a specified amount under its own rules).
Bosnia and Herzegovina has double tax treaties with more than 40 countries, including Germany (signed 1987, effective 1989) and Serbia, with the network continuing to expand as part of EU integration efforts.