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Bosnia and Herzegovina VAT Rates 2026

Bosnia and Herzegovina (Bosna i Hercegovina) levies Value Added Tax as PDV (Porez na dodatu vrijednost). The standard rate is 17%, applied to most goods and services. Bosnia and Herzegovina applies a single flat rate with no reduced rates.

Registration and filing

Access rates via API

The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/BA endpoint to get Bosnia and Herzegovina data programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/BA
# No authentication required for rate lookups

# Response:
# { "country_code": "BA", "tax_type": "vat",
#   "standard_rate": 17, "reduced_rates": [],
#   "currency": "BAM", "last_updated": "2026-06-12" }

Fetching the rate in code

// Fetch current Bosnia and Herzegovina VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/BA').then(r => r.json());
// → { standard_rate: 17, reduced_rates: [],
//     currency: 'BAM' }

applyRate(rates.standard_rate);

About Bosnia and Herzegovina VAT

Bosnia and Herzegovina runs one of Europe's simplest VAT designs: a single 17% rate with no reduced bands, administered at the state level by the Indirect Taxation Authority even though most other taxes are split between the two entities and Brčko District. The rate has never changed since VAT was introduced in 2006, and the 17% level is the lowest standard VAT rate in the Balkans. Proposals for a reduced food rate resurface regularly but have never passed.

VAT in Bosnia and Herzegovina is administered by the Indirect Taxation Authority (UINO/ITA).

Sources: PwC Worldwide Tax Summaries · UINO — Indirect Taxation Authority (accessed Jun 2026)

Rate history

• 2006VAT introduced at a single 17% rate, replacing entity-level sales taxes

Frequently asked questions

VAT & GST rates in other European countries