BA · EuropeRS · Europe
Bosnia and Herzegovina vs Serbia: tax rates compared
Bosnia and Herzegovina and Serbia share the same income tax rate: 10%. The 200-country average is 28%: both sit below it.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | BA | RS | Difference |
|---|---|---|---|
| Income Tax | 10% | 10% | match |
| Corporate Tax | 10% | 15% | RS +5 pp |
| VAT | 17% | 20% | RS +3 pp |
| Capital Gains Tax | 8% | 15% | RS +7 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Bosnia and Herzegovina | 10% | Source: PWC Worldwide Tax Summaries — Bosnia and Herzegovina (Individual, Taxes on personal income) · as of 2026-02-19 |
| Serbia | 10% | Source: PWC Worldwide Tax Summaries — Serbia (Individual, Income determination) · as of 2026-02-25 |
| Difference | 0 pp | displayed rates match |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Bosnia and Herzegovina | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Serbia | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −5 pp | Serbia higher |
Serbia has a corporate tax rate of 15%, 5pp above Bosnia and Herzegovina's 10%. The 201-country average is 22.6%: both sit below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Bosnia and Herzegovina | 17% | Source: PWC Worldwide Tax Summaries — Bosnia and Herzegovina (Corporate, Other taxes) · as of 2026-02-19 |
| Serbia | 20% | Source: PWC Worldwide Tax Summaries — Serbia (Corporate, Other taxes) · as of 2026-02-25 |
| Difference | −3 pp | Serbia higher |
Serbia has a VAT rate of 20%, 3pp above Bosnia and Herzegovina's 17%. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Bosnia and Herzegovina | 8% | Source: PWC Worldwide Tax Summaries — Bosnia and Herzegovina (Individual, Taxes on personal income) · as of 2026-02-19 |
| Serbia | 15% | Source: PWC Worldwide Tax Summaries — Serbia (Individual, Income determination) · as of 2026-02-25 |
| Difference | −7 pp | Serbia higher |
Serbia has a capital gains tax rate of 15%, 7pp above Bosnia and Herzegovina's 8%. The 175-country average is 10.3%: Bosnia and Herzegovina sits below it, Serbia sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Bosnia and Herzegovina | 0% | Source: PWC Worldwide Tax Summaries — Bosnia and Herzegovina (Individual, Other taxes) · as of 2026-02-19 |
| Serbia | 0% | Source: PWC Worldwide Tax Summaries — Serbia (Net wealth/worth tax rates) · as of 2026-02-25 |
| Difference | 0 pp | displayed rates match |
Bosnia and Herzegovina and Serbia share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.