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Bosnia and Herzegovina: Updated withholding tax obligations and forms

Legislation effective January 1, 2026

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december 8, 2025

Legislation related to withholding tax has been updated and is effective January 1, 2026. The updates clarify withholding tax obligations and introduce new forms for tax return submissions.

Key changes include a clarified definition of a payor, encompassing both individuals and legal entities. Additionally, payments for the rental of data-storage space and associated server resources used for hosting websites (web hosting) are now classified as transactions subject to withholding tax.


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

Vedran Bajric | vbajric@kpmg.com

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