Inheritance tax and inheritance law in Bosnia and Herzegovina
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INHERITANCE TAX
In The Federation of Bosnia and Herzegovina (FBiH), inheritance taxes are levied at the cantonal level. The applicable tax rate varies between 2% and 10%.
- Sarajevo applies a rate of 10% on movable property and 6% on immovable property.
- Tuzla applies a rate of 3% on inheritances and 2% on gifts.
- Una-Sana applies 3% on inheritances and 10% on gifts.
- Zenica-Doboj and Herzegovina-Neretva apply a rate of 10% on all property.
- The other cantons (Middle Bosnia, Posavina, Herceg-Bosnia, Bosnia-Podrinje and Western-Herzegovina) apply a rate of 5% on all property.
In the Republic Srpska (RS), inheritance tax rates vary depending on the property classification. Immovable properties are taxed at a flat rate of 3% on its market value or the value estimated by the tax authorities. Movable properties are taxed at a flat rate of 10% on its market value or the value estimated by the tax authorities.
