Bosnia and Herzegovina capital gains tax calculator

There is no single national rate. The Federation of Bosnia and Herzegovina charges a final 10% on income from the disposal of real estate and property rights, charged per disposal outside the annual return. Republika Srpska taxes capital gains from real rights, interests in legal entities and non-debt securities at 13%. Brcko District charges 10% on the capital gain from investment property, which includes real estate, shares and securities, and valuables. Which regime applies depends on where a property sits, or where the taxpayer lives for securities.

The entity where the property is located. A Federation property sold by a Republika Srpska resident still pays the Federation's final 10%, and the exemptions differ: the Federation excludes a home used until the sale and a property sold after three years from acquisition, while Republika Srpska exempts real property held at least seven years and Brcko District has no holding exemption. Set the entity on each sale row; the calculator defaults it to the entity you selected for yourself.

No dedicated individual crypto provision appears in any of the three jurisdictions' official sources. Republika Srpska's capital-gains rulebook lists real rights, business property, interests in legal entities and securities other than debt securities, and does not name digital assets; the Federation's law is a real-estate and property-rights code; Brcko's investment-property list does not name them either. The calculator computes nothing on crypto and marks the row unconfirmed rather than exempt.

Nothing carries into a later year in any of the three regimes. Republika Srpska does expressly net losses inside the year: article 41 of the Zakon o porezu na dohodak sets a capital loss on one asset against capital gains on other rights and property sold in the same year. The Federation's 10% disposal tax is final and event-based and the Brcko provision defines a capital loss without a netting term, so the calculator applies its own conservative same-year netting inside each entity there, and no loss ever crosses an entity boundary.

There is no single national individual capital-gains rate. Direct personal income tax is administered separately by the Federation of Bosnia and Herzegovina, Republika Srpska and Brcko District, while value added tax is administered centrally by the Indirect Taxation Authority. Source: Foreign Investment Promotion Agency (FIPA), Taxes in B&H (https://fipa.gov.ba/informacije/poslovanje/porezi/default.aspx?id=76&langTag=en-US).

Federation of Bosnia and Herzegovina: income from the disposal of real estate and property rights is a property-income category, and article 32(4) of the Personal Income Tax Law applies a 10% tax to each individually realised disposal. The tax is final and is not included in the annual return. The taxable base is the market-value disposal income less the acquisition value adjusted for producer-price growth, and actual disposal expenses may be recognised. This calculator uses the nominal acquisition value, so its Federation figure is an upper bound. Sources: FBiH Tax Administration, Personal Income Tax Law (https://www.pufbih.ba/v1/public/upload/zakoni/d9bf6-zakon-o-porezu-na-dohodak-ispravan-tekst.pdf); the implementing rulebook requires form PIP-1034 for the disposal of immovable property and property rights (https://www.pufbih.ba/v1/public/upload/zakoni/584b6-pravilnik-o-primjeni-zakona-o-porezu-na-dohodak-precisceni.pdf).

Federation of Bosnia and Herzegovina exemption: article 20(9) excludes disposal income from property that served as the taxpayer's or a dependent close family member's residence until the disposal, and income from property disposed of after three years from acquisition. The reviewed text does not define whether the edge runs by anniversary or elapsed days. Source: FBiH Tax Administration opinion reproducing article 20 (https://www.pufbih.ba/v1/public/upload/zakoni/2edd9-5865-24-fmf-opce-porezno-misljenje-za-sticanje-nekretnine-iz-cl.20.-zakona-o-porezu-na-dohodak.pdf).

Federation of Bosnia and Herzegovina shares, stakes, funds and crypto: no confirmed individual capital-gains rule was located. A Federal Ministry of Finance opinion of 28 April 2025 records the Tax Administration's request for guidance on the category, expenses, return and treaty treatment of individuals' disposals of interests in legal-entity capital, shares and other securities, so no rate is assumed here. Source: FBiH Federal Ministry of Finance, 2025 general tax opinion (https://www.pufbih.ba/v1/public/upload/zakoni/f41b2-opepor-3.pdf).

Republika Srpska: the Tax Administration's rulebook defines capital gain as the positive difference between the sale price and the acquisition value for real rights in immovable property, use and building rights, property rights, business property, interests in legal entities, shares and other securities except debt securities. The 13% rate is statutory: article 4(3) of the Zakon o porezu na dohodak taxes the income categories of article 3(1) t. 3), 4), 5) and 7), which include capital gains, at 13% (Porez na dohotke iz člana 3. stav 1. t. 3), 4), 5) i 7) ... po stopi od 13%); the FIPA government summary carries the same 13% and the Tax Administration's revenue list identifies a tax on capital gains (Porez na kapitalne dobitke, code 711313). Sources: RS Zakon o porezu na dohodak (https://www.paragraf.ba/propisi/republika-srpska/zakon-o-porezu-na-dohodak.html), RS Tax Administration rulebook (https://www.poreskaupravars.org/dokumenti/pravilnici/Pravilnik_o_primjeni_Zakona_o_porezu_na_dohodak_22_11.pdf), FIPA Taxes in B&H (https://fipa.gov.ba/informacije/poslovanje/porezi/default.aspx?id=76&langTag=en-US), RS Tax Administration revenue codes (https://poreskaupravars.org/racuni-budzeta-rs-opstina-i-gradova/brojcane-oznake-sifre-vrsta-javnih-prihoda/?lang=lat).

Republika Srpska exemption: the reviewed official rulebook text states that real property held continuously for at least seven years is exempt. The rulebook predates the current amendment list (base Law 60/15 through 114/25), so the seven-year rule is retained as a flagged current-law item pending a consolidated current article. Sources: RS Tax Administration rulebook (https://www.poreskaupravars.org/dokumenti/pravilnici/Pravilnik_o_primjeni_Zakona_o_porezu_na_dohodak_22_11.pdf), current personal-income provisions (https://poreskaupravars.org/pravna-lica/propisi-o-porezu-na-dohodak/).

Republika Srpska filing: the annual individual route is Form 1004 with the Form 1006 attachment, and the Tax Administration's filing notices use 31 March for the preceding year's annual personal-income return. The annual form carries capital-gain and transferred-loss fields. Source: RS Tax Administration Form 1004 (https://www.poreskaupravars.org/Documents/Obrasci/PU_RS_Obrazac_1004.pdf).

Brcko District: the personal income tax rate is 10%. The Finance Directorate's rulebook article 42 defines capital gain and capital loss, and defines investment property as all property held by the taxpayer that is not used in the taxpayer's business, which reaches non-business real property, shares and securities, and old coins, foreign currency, gemstones and jewellery, postage stamps, gold, silver and other precious metals, and works of art. Sources: FIPA Taxes in B&H (https://fipa.gov.ba/informacije/poslovanje/porezi/default.aspx?id=76&langTag=en-US), Brcko District Finance Directorate rulebook (https://www.df.bdcentral.net/content/DownloadAttachment/?id=6f23db14-dfb9-4b0a-8e0d-c87c27fe8bf7&langTag=bs), current rulebook page (https://df.bdcentral.net/Content/Read/pravilnici).

Brcko District gaps: no main-residence exemption and no minimum holding period were located in the official indexed material, and the reviewed provision defines a capital loss without stating a general individual carryforward period or cross-asset netting term. The annual individual return is form PDN-1033. The exact current disposal deadline was not exposed. Source: Brcko District Finance Directorate rulebook (https://www.df.bdcentral.net/content/DownloadAttachment/?id=6f23db14-dfb9-4b0a-8e0d-c87c27fe8bf7&langTag=bs).

Crypto: no dedicated individual crypto provision was located in any of the three jurisdictions' official sources reviewed. The calculator therefore computes no capital-gains tax on crypto disposals and marks them unconfirmed rather than exempt. Sources: FBiH Personal Income Tax Law (https://www.pufbih.ba/v1/public/upload/zakoni/d9bf6-zakon-o-porezu-na-dohodak-ispravan-tekst.pdf), RS Tax Administration rulebook (https://www.poreskaupravars.org/dokumenti/pravilnici/Pravilnik_o_primjeni_Zakona_o_porezu_na_dohodak_22_11.pdf), Brcko District rulebook (https://www.df.bdcentral.net/content/DownloadAttachment/?id=6f23db14-dfb9-4b0a-8e0d-c87c27fe8bf7&langTag=bs).

Losses: Republika Srpska expressly nets same-year losses across assets: article 41 of the Zakon o porezu na dohodak provides that a capital loss may be set off against capital gains realised by the sale of other rights and property in the same year (Kapitalni gubitak može se prebiti kapitalnim dobitkom ostvarenim prodajom drugog prava i imovine u istoj godini), and the annual Form 1004 carries the matching capital-gain and transferred-loss fields; no carryforward term was located, so nothing carries into a later year. No explicit individual capital-loss netting or carryforward rule was located for the Federation of Bosnia and Herzegovina, where the 10% tax is final and event-based, and the Brcko provision defines a capital loss without stating a general carryforward or cross-asset netting term, so there the calculator applies its own conservative same-year netting inside each entity. The calculator nets a year's located gains against that entity's same-year located losses only, never across entities, and carries nothing forward. Sources: RS Zakon o porezu na dohodak article 41 (https://www.paragraf.ba/propisi/republika-srpska/zakon-o-porezu-na-dohodak.html), FBiH law (https://www.pufbih.ba/v1/public/upload/zakoni/d9bf6-zakon-o-porezu-na-dohodak-ispravan-tekst.pdf), RS Form 1004 (https://www.poreskaupravars.org/Documents/Obrasci/PU_RS_Obrazac_1004.pdf), Brcko rulebook (https://www.df.bdcentral.net/content/DownloadAttachment/?id=6f23db14-dfb9-4b0a-8e0d-c87c27fe8bf7&langTag=bs).

Thresholds: no separate annual capital-gains allowance and no annually indexed capital-gains exemption were located in any of the three regimes. The 2021 to 2027 review found no capital-gains rate change inside the window; the only rate-history change in this record set is the value added tax registration threshold, which is carried in the ba-vat-gst records.

2026 Republika Srpska amendment: amendment 114/25 is effective 1 January 2026. The official notice located concerns a BAM 50 monthly non-taxable wage component for specified employees and does not describe a capital-gain change, so the statutory 13% capital-gain rate of article 4(3) carries forward unchanged. Source: RS Tax Administration 2026 amendment notice (https://poreskaupravars.org/izmjene-u-podnosenju-obrasca-1002-od-01-01-2026-godine-2/?lang=lat).

Currency: the convertible mark (BAM), the legal tender of Bosnia and Herzegovina at the fixed official rate of KM 1.955830 to EUR 1. All amounts in this record are in convertible marks. Source: Central Bank of Bosnia and Herzegovina, currency information (https://www.cbbh.ba/content/DownloadAttachment/?id=f2e39c1c-1ad9-482e-8b5f-339ed9286c2e&langTag=en).