Bosnia and Herzegovina: Commercial tax rate

The latest value from 2019 is 23.7 percent, unchanged from 23.7 percent in 2018. In comparison, the world average is 40.53 percent, based on data from 184 countries. Historically, the average for Bosnia and Herzegovina from 2005 to 2019 is 28.59 percent. The minimum value, 22.2 percent, was reached in 2010 while the maximum of 42.8 percent was recorded in 2005. See the global rankings or world map for that indicator or use the country comparator to compare trends over time.

Definition: Total tax rate measures the amount of taxes and mandatory contributions payable by businesses after accounting for allowable deductions and exemptions as a share of commercial profits. Taxes withheld (such as personal income tax) or collected and remitted to tax authorities (such as value added taxes, sales taxes or goods and service taxes) are excluded.