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Bosnia and Herzegovina vs Andorra
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇧🇦 Bosnia and Herzegovina
vs
🇦🇩 Andorra
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
10–13%
EU accession reforms; possible unified system discussion
No change
0–10%
10% top; EU alignment reforms ongoing
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
17%
17% stable
No change
4.5%
4.5% IGI — lowest in Europe
No change

Corporate Tax Rate

Corporate Tax Rate
10%
10% attractive to FDI; reform discussions
No change
10%
10% IS; EU Association Agreement compliance
No change

Capital Gains Tax

Capital Gains Tax
10%
10% flat
No change
0%
No CGT — key differentiator
No change

Social Security & Payroll

Social Security / Payroll
~41.5%
Harmonization with EU social security rules underway
No change
~21.5%
CASS stable; healthcare system well-funded
No change
State, Regional & Local Taxes

🇧🇦 Bosnia and HerzegovinaEntity & Cantonal Taxes

Bosnia and Herzegovina has one of the most fragmented tax systems in the world due to its Dayton Agreement structure. The two entities — Federation of BiH (FBiH) and Republika Srpska (RS) — have separate income tax, and FBiH further divides into 10 cantons that set their own rates. RS has a flat 10% income tax. FBiH has a 10% flat tax at the entity level but cantons add surtaxes of 0%–30% of the income tax. Brcko District has its own tax administration. VAT and customs are administered federally.

🇦🇩 AndorraParish Taxes & Local Levies

Andorra's 7 parishes (parròquies) levy communal taxes including building and land taxes, commercial licence fees, and local service charges. Andorra only introduced a personal income tax (IRPF) in 2015 and corporate tax (IS) in 2012. This micro-state in the Pyrenees between France and Spain remains a significant tax haven due to very low VAT and no inheritance or capital gains tax. It has an Association Agreement with the EU.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Bosnia and Herzegovina vs Andorra: Key Tax Differences (2026)

💰 Income Tax: 🇧🇦 Bosnia and Herzegovina has a higher top income tax rate (10–13% vs 0–10%). 🇦🇩 Andorra is more favourable for high earners.

🛒 VAT/Sales Tax: Bosnia and Herzegovina has a higher consumption tax (17% vs 4.5%).

🏢 Corporate Tax: Corporate rates are similar in both countries (10% vs 10%).

📈 Capital Gains: 🇦🇩 Andorra taxes investment gains at a lower rate (0% vs 10%), benefiting investors.

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