WorldTax CompareAll Comparisons

Switzerland vs Bosnia and Herzegovina
Tax Rate Comparison

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

🇨🇭 Switzerland
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
0–11.5%
Stable; cantonal competition ongoing
No change
10–13%
EU accession reforms; possible unified system discussion
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
2.6–8.1%
No further increases planned
No change
17%
17% stable
No change

Corporate Tax Rate

Corporate Tax Rate
~14–26%
Pillar Two supplementary tax active; cantons adjusting
No change
10%
10% attractive to FDI; reform discussions
No change

Capital Gains Tax

Capital Gains Tax
0%
No capital gains tax for private individuals
No change
10%
10% flat
No change

Social Security & Payroll

Social Security / Payroll
~10.9%
BVG/LPP reform (expanded occupational pension) active
No change
~41.5%
Harmonization with EU social security rules underway
No change
State, Regional & Local Taxes

🇨🇭 SwitzerlandCantonal & Communal Taxes

Switzerland's 26 cantons and ~2,200 communes independently set income and corporate tax rates. Zug (~12% combined top) and Nidwalden are among the lowest globally; Geneva and Vaud reach ~45% combined. Wealth tax is levied by cantons. Pillar Two supplementary tax is active for large MNCs. Inheritance and gift taxes are cantonal.

🇧🇦 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.

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

💰 Income Tax: 🇧🇦 Bosnia and Herzegovina has a higher top income tax rate (0–11.5% vs 10–13%). 🇨🇭 Switzerland is more favourable for high earners.

🛒 VAT/Sales Tax: Bosnia and Herzegovina has a higher consumption tax (2.6–8.1% vs 17%).

🏢 Corporate Tax: 🇧🇦 Bosnia and Herzegovina offers a lower corporate rate (10% vs 26%), which can influence business location decisions.

📈 Capital Gains: 🇨🇭 Switzerland taxes investment gains at a lower rate (0% vs 10%), benefiting investors.

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All 🇨🇭 Switzerland comparisons →All 🇧🇦 Bosnia and Herzegovina comparisons →