Bosnia and Herzegovina: Proposed amendments to rules for small entrepreneurs (Republic of Srpska)

Proposed amendments require National Assembly approval

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February 19, 2025

The government of the Republic of Srpska on December 5, 2024, proposed increasing the threshold for small entrepreneurs from €25,494 to €50,988 and the minimum annual tax liability from €3,060 to €6,120. In addition, income from information technology activities would be taxed as self-employment income, with a 10% withholding tax for nonresidents.

The proposed amendments require National Assembly approval.

For more information, contact a KPMG tax professional in Bosnia and Herzegovina:

Vedran Bajric | vbajric@kpmg.com

Senad Kadunic | skadunic@kpmg.com

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