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Bosnia and Herzegovina: Amendments to the rulebook on implementation of corporate income tax law

The amendments update corporate income tax reporting forms and revise requirements for claiming new employment incentives.

july 2, 2026

Amendments to the rulebook on the implementation of the corporate income tax law were published in the Official Gazette of the Federation of Bosnia and Herzegovina No. 39/26.

The rulebook introduced changes to certain corporate income tax reporting forms and revised the conditions for claiming corporate income tax incentives related to new employment.


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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