Cómo declarar criptomonedas en Bosnia y Herzegovina
Bosnia and Herzegovina does not have a national crypto law: each entity applies its own rules. In the Republika Srpska, gains are taxed at 13% as capital gains, and in the Federation of BiH, at 10% as income.
Quick Tax Summary
- Tax type
- Depends on the entity: income tax (FBiH) or capital gains tax (RS).
- Tipo aplicable
- 13% in Republika Srpska; 10% in the Federation of BiH.
- Tax-exempt minimum
- In Republika Srpska, exempt if you hold cryptocurrencies for more than 7 years.
- Crypto-to-crypto
- Not explicitly regulated.
- Staking y recompensas
- May be taxed as income
- Losses
- Offsettable according to each entity's rules.
- Filing deadline
- According to the entity (usually before the end of March or April).
- Formularios
- Annual income tax return for your entity
- Sanciones
- Fines and interest
- Autoridad fiscal
- Tax administrations of the entities (FBiH, RS, and Brčko)
Three entities, three approaches
Republika Srpska has regulated virtual currencies since 2022 and taxes gains at 13%; if you hold cryptocurrencies for more than seven years, the sale is considered a long-term investment and is not taxed. The Federation of BiH has no specific law and relies on criteria from the Ministry of Finance, which applies a 10% rate.
The Brčko District applies general rules without specific guidelines. Consult the tax administration of your place of residence.
International Information
This country is not part of the European Union, so DAC8 directive and MiCA regulation do not directly apply. Nevertheless, the international exchange of tax information (including the future OECD CARF framework) increases the traceability of platforms.
Before filing: have your history in order
The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.
See exchanges with MiCA licenseFrequently Asked Questions
Other countries in the same region · Europe
This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.