All material subject to strictly enforced copyright laws. © 2022 ITR is part of the Euromoney Institutional Investor PLC group.

Bosnia and Herzegovina: Law on property tax rate: Changes for 2014 in Brcko District


Dajana Topic

Non-residents, either physical persons or legal entities, can claim all property rights including possession of real estate, in the same manner as the domestic residents on the entire territory of Bosnia and Herzegovina (B&H). Therefore, foreign investors are given full legal protection and undisturbed transfer abroad of their profits originating from investment in B&H. The Assembly of the Brcko District adopted the Decision on fixing the property tax rate at 0.05% for 2014. The Decision was accepted on December 4 2013 and published in the Official Gazette of Brcko District on December 13 2013.

As a matter of fact, property tax reform in B&H began exactly in the Brcko District. Tax Law on the Property, which was passed in 2007, meant the establishment of a fiscal register and determination of market value.

The tax base for the property tax in the whole B&H (Brcko District, RS and FB&H) represents the market value of the property. The market value of any type of real estate for tax year is the value of the property at December 31 of the previous year.

Taxpayer of property tax in Brcko District is:

  • Proprietor of real property; and

  • Person who uses or occupies the property if the holder of property cannot be determined or cannot be found.

The tax rate, before December 4 2013 was set at minimum of 0.05% and not greater than 1.0%.

Finance Directorate of the Brcko District institution is responsible for the following activities:

  • Identification of all taxable and non-taxable property in the District;

  • Maintaining fiscal cadastre and the valuation of real estate;

  • Preparing and issuing tax decision; and

  • Collection and enforcement of taxes on real estate

Dajana Topic (

Eurofast Global, Banja Luka Office

Tel: +387 51 340 680


more across site & bottom lb ros

More from across our site

This week Brazil’s former President Luiz Inacio Lula da Silva came out in support of uniting Brazil’s consumption taxes into one VAT regime, while the US Senate approved a corporate minimum tax rate.
The Dutch TP decree marks a turn in the Netherlands as the country aligns its tax policies with OECD standards over claims it is a tax haven.
Gorka Echevarria talks to reporter Siqalane Taho about how inflation, e-invoicing and technology are affecting the laser printing firm in a post-COVID world.
Tax directors have called on companies to better secure their data as they generate ever-increasing amounts of information due to greater government scrutiny.
Incoming amendments to the treaty could increase costs on non-resident Indian service providers.
Experts say the proposed minimum tax does not align with the OECD’s pillar two regime and risks other countries pulling out.
The Malawian government has targeted US gemstone miner Columbia Gem House, while Amgen has successfully consolidated two separate tax disputes with the Internal Revenue Service.
ITR's latest quarterly PDF is now live, leading on the rise of tax technology.
ITR is delighted to reveal all the shortlisted firms, teams, and practitioners for the 2022 Americas Tax Awards – winners to be announced on September 22
‘Care’ is the operative word as HMRC seeks to clamp down on transfer pricing breaches next year.
We use cookies to provide a personalized site experience.
By continuing to use & browse the site you agree to our Privacy Policy.
I agree