Global Property Guide

Financial Information for Residential Property Buyers


Inheritance

November 09, 2011

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.

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