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Bosnia and Herzegovina - Special considerations for short-term assignments

Bosnia and Herzegovina - Special considerations

Taxation of international executives


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Residency rules

Payroll considerations

Taxable income

Additional considerations


For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.

Residency rules

Are there special residency considerations for short-term assignments?

Short term assignees must obtain a work permit in BiH. In order for the work permit to be issued short term assignees must be employed by a BiH company. Work permits are issued for the duration of up to one year; hence short-term assignments in BiH are treated equally as long-term assignments.

Payroll considerations

Are there special payroll considerations for short-term assignments?


Taxable income

What income will be taxed during short-term assignments?

All salary and all benefits-in-kind are considered taxable income (subject to tax residence rules and provisions of double taxation treaties).

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in Bosnia and Herzegovina?

Please consider double taxation treaty provisions.


If the assignment is for less than one year and if the assignment spans two calendar years, then if the assignee will be present in the FBiH for less than 183 days in each calendar year then the assignee will be a tax non-resident in each year under FBiH domestic tax law.

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