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Bosnia and Herzegovina vs Bhutan
Tax Rate Comparison

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

🇧🇦 Bosnia and Herzegovina
vs
🇧🇹 Bhutan
Tax Year:

💰 Personal Income Tax Calculator

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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
0–25%
25% top; crypto mining revenues adding to national income
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
17%
17% stable
No change
0%
No VAT; GST consideration ongoing
No change

Corporate Tax Rate

Corporate Tax Rate
10%
10% attractive to FDI; reform discussions
No change
30%
30% CIT; digital economy and hydropower growing
No change

Capital Gains Tax

Capital Gains Tax
10%
10% flat
No change
0%
No CGT
No change

Social Security & Payroll

Social Security / Payroll
~41.5%
Harmonization with EU social security rules underway
No change
~10%
NPPF; pension adequacy improving
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.

🇧🇹 BhutanDzongkhag & Thromde Taxes

Bhutan's 20 dzongkhags (districts) and thromdes (municipalities) levy local land tax, cattle tax, and local fees. Bhutan is a constitutional monarchy pursuing Gross National Happiness over GDP. Corporate and business income taxes are primary revenue sources; personal income tax is minimal for most citizens given the country's structure. Bhutan has major hydropower export revenues from India and has become notable for state-enterprise cryptocurrency mining. The country is transitioning toward more market-oriented development with LDC graduation aspirations.

⚠️ 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 Bhutan: Key Tax Differences (2026)

💰 Income Tax: 🇧🇹 Bhutan has a higher top income tax rate (10–13% vs 0–25%). 🇧🇦 Bosnia and Herzegovina is more favourable for high earners.

🛒 VAT/Sales Tax: Bosnia and Herzegovina has a higher consumption tax (17% vs 0%).

🏢 Corporate Tax: 🇧🇦 Bosnia and Herzegovina offers a lower corporate rate (10% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇧🇹 Bhutan taxes investment gains at a lower rate (0% vs 10%), benefiting investors.

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