International Tax Review is part of the Delinian Group, Delinian Limited, 8 Bouverie Street, London, EC4Y 8AX, Registered in England & Wales, Company number 00954730
Copyright © Delinian Limited and its affiliated companies 2023

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

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

COVID-19 and an overworked HMRC may have created the ‘perfect storm’ for reduced prosecutions, according to tax professionals.
Participants in the consultation on the UN secretary-general’s report into international tax cooperation are divided – some believe UN-led structures are the way forward, while others want to improve existing ones. Ralph Cunningham reports.
The German government unveils plans to implement pillar two, while EY is reportedly still divided over ‘Project Everest’.
With the M&A market booming, ITR has partnered with correspondents from firms around the globe to provide a guide to the deal structures being employed and tax authorities' responses.
Xing Hu, partner at Hui Ye Law Firm in Shanghai, looks at the implications of the US Uyghur Forced Labor Protection Act for TP comparability analysis of China.
Karl Berlin talks to Josh White about meeting the Fair Tax standard, the changing burden of country-by-country reporting, and how windfall taxes may hit renewable energy.
Sandy Markwick, head of the Tax Director Network (TDN) at Winmark, looks at the challenges of global mobility for tax management.
Taxpayers should look beyond the headline criteria of the simplification regime to ensure that their arrangements meet the arm’s-length standard, say Alejandro Ces and Mark Seddon of the EY New Zealand transfer pricing team.
In a recent webinar hosted by law firms Greenberg Traurig and Clayton Utz, officials at the IRS and ATO outlined their visions for 2023.
The Asia-Pacific awards research cycle has now begun – don’t miss on this opportunity be recognised in 2023