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Netherlands vs Bosnia and Herzegovina
Tax Rate Comparison

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

🇳🇱 Netherlands
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.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
9.32–49.5%
Box 3 reform: actual returns taxed (not deemed)
No change
10–13%
EU accession reforms; possible unified system discussion
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
9–21%
Reduced 9% rate under review
No change
17%
17% stable
No change

Corporate Tax Rate

Corporate Tax Rate
19–25.8%
Stable; Pillar Two global minimum tax applies
No change
10%
10% attractive to FDI; reform discussions
No change

Capital Gains Tax

Capital Gains Tax
~38%
Box 3 new regime: actual return basis
No change
10%
10% flat
No change

Social Security & Payroll

Social Security / Payroll
~28%
AOW/WW/WIA contributions ceiling raised
+0.4pp vs 2025
~41.5%
Harmonization with EU social security rules underway
No change
State, Regional & Local Taxes

🇳🇱 NetherlandsMunicipal & Water Board Taxes

The Netherlands is a unitary state — income tax is set nationally. Municipalities levy property taxes (OZB) and water boards (waterschappen) charge annual water management levies. The Box 3 system is under ongoing reform following Supreme Court rulings. New Box 3 reform taxes actual returns from 2027.

🇧🇦 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.

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

💰 Income Tax: 🇳🇱 Netherlands has a higher top income tax rate (9.32–49.5% vs 10–13%). 🇧🇦 Bosnia and Herzegovina is more favourable for high earners.

🛒 VAT/Sales Tax: Netherlands has a higher consumption tax (9–21% vs 17%).

🏢 Corporate Tax: 🇧🇦 Bosnia and Herzegovina offers a lower corporate rate (10% vs 25.8%), which can influence business location decisions.

📈 Capital Gains: 🇧🇦 Bosnia and Herzegovina taxes investment gains at a lower rate (10% vs 38%), benefiting investors.

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