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China vs Bosnia and Herzegovina
Tax Rate Comparison

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

🇨🇳 China
vs
🇧🇦 Bosnia and Herzegovina
Tax Year:

💰 Personal Income Tax Calculator

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

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
3–45%
Continued deduction reforms; threshold adjustments likely
No change
10–13%
EU accession reforms; possible unified system discussion
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
6–13%
13%/9%/6% structure maintained
No change
17%
17% stable
No change

Corporate Tax Rate

Corporate Tax Rate
25%
Pillar Two implementation progressing
No change
10%
10% attractive to FDI; reform discussions
No change

Capital Gains Tax

Capital Gains Tax
20%
National property tax reform bill still pending
No change
10%
10% flat
No change

Social Security & Payroll

Social Security / Payroll
~36%
Gradual unification of social insurance base ongoing
No change
~41.5%
Harmonization with EU social security rules underway
No change
State, Regional & Local Taxes

🇨🇳 ChinaProvincial, Municipal & Surcharge Taxes

China's 34 provincial-level regions vary in social insurance rates (employer contributions: ~16–23% depending on province). Cities impose Urban Maintenance & Construction Tax (1–7% of VAT paid). Education surcharges add 3–5%. Local governments levy land use taxes by city tier. Free Trade Zones often have preferential 15% corporate rates.

🇧🇦 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.

⚠️ 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.

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

💰 Income Tax: 🇨🇳 China has a higher top income tax rate (3–45% vs 10–13%). 🇧🇦 Bosnia and Herzegovina is more favourable for high earners.

🛒 VAT/Sales Tax: Bosnia and Herzegovina has a higher consumption tax (6–13% vs 17%).

🏢 Corporate Tax: 🇧🇦 Bosnia and Herzegovina offers a lower corporate rate (10% vs 25%), which can influence business location decisions.

📈 Capital Gains: 🇧🇦 Bosnia and Herzegovina taxes investment gains at a lower rate (10% vs 20%), benefiting investors.

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