Legal framework
Company law in Bosnia and Herzegovina: laws and official sources
Everything on this website is based on the laws below. Here are the provisions we rely on most, with article numbers and links to the full texts, so you can check them yourself.
Key provisions at a glance
Federation of Bosnia and Herzegovina (Sarajevo) and state-level law. Republika Srpska and Brčko District have their own company and tax laws.
| Topic | Rule | Source |
|---|---|---|
| Company forms | General partnership, limited partnership, joint-stock company (d.d.) and limited liability company (d.o.o.). | Art. 3, Zakon o privrednim društvima Federacije BiH |
| Limited liability company | A d.o.o. is founded by one or more legal or natural persons; members are not liable for the company’s obligations. | Art. 302, Zakon o privrednim društvima Federacije BiH |
| Minimum capital, d.o.o. | At least BAM 1,000; each individual contribution at least BAM 100. | Art. 307, Zakon o privrednim društvima Federacije BiH |
| Minimum capital, d.d. | At least BAM 50,000; nominal value of a share at least BAM 1. | Art. 125, Zakon o privrednim društvima Federacije BiH |
| Corporate income tax | 10% on the tax base shown in the tax balance. | Art. 31, Zakon o porezu na dobit Federacije BiH |
| Withholding tax | 10% on payments abroad covered by the article, 5% on dividends; a double taxation treaty may reduce the rate. | Art. 38, Zakon o porezu na dobit Federacije BiH |
| VAT rate | Standard rate of 17% on taxable supplies and imports. | Art. 23, Zakon o porezu na dodanu vrijednost BiH |
| VAT registration | Mandatory when taxable turnover exceeds, or is likely to exceed, BAM 100,000. | Art. 57, Zakon o porezu na dodanu vrijednost BiH |
| Property for foreigners | Foreign persons acquire ownership of real estate in the Federation subject to reciprocity (except inheritance). | Art. 15, Zakon o stvarnim pravima Federacije BiH |
| Grounds for temporary residence | Family reunification, education, humanitarian reasons, work with or without a work permit, other justified reasons; exceptionally real estate ownership with an effective link to BiH. | Art. 48, Zakon o strancima BiH |
| Duration of temporary residence | Up to one year; extensions on the same ground. | Art. 48(3), 48(5), Zakon o strancima BiH |
| Work permit first | A foreigner coming for paid work needs a work permit before entering BiH, and may start work only once temporary residence is granted. | Art. 62, 67, Zakon o strancima BiH |
| Permanent residence | Possible after at least five years of continuous temporary residence, with the other conditions met. | Art. 79, Zakon o strancima BiH |
Laws
- Službene novine FBiH 81/15, 75/21 Law on Business Companies of the Federation of BiH
Zakon o privrednim društvima Federacije BiH · Full text ↗ - Službene novine FBiH 27/05, 68/05, 43/09, 63/14, 85/21 Law on Registration of Business Entities in the Federation of BiH
Zakon o registraciji poslovnih subjekata u Federaciji BiH - Službene novine FBiH 15/16, 15/20 Law on Corporate Income Tax of the Federation of BiH
Zakon o porezu na dobit Federacije BiH · Full text ↗ - Službeni glasnik BiH 9/05 i izmjene Law on Value Added Tax of Bosnia and Herzegovina
Zakon o porezu na dodanu vrijednost BiH · Full text ↗ - Službeni glasnik BiH 88/15 i izmjene Law on Foreigners of Bosnia and Herzegovina
Zakon o strancima BiH · Full text ↗ - Službene novine FBiH 111/12 i izmjene Law on Employment of Foreigners of the Federation of BiH
Zakon o zapošljavanju stranaca Federacije BiH · Full text ↗ - Službene novine FBiH 66/13, 100/13 Law on Property Rights of the Federation of BiH
Zakon o stvarnim pravima Federacije BiH · Full text ↗
Official bodies and registers
- Business Register of Bosnia and Herzegovina (public company search)
Registar poslovnih subjekata u BiH · bizreg.pravosudje.ba ↗ - Tax Administration of the Federation of BiH
Porezna uprava Federacije BiH · pufbih.ba ↗ - Indirect Taxation Authority of BiH (VAT)
Uprava za indirektno oporezivanje BiH · uino.gov.ba ↗ - Financial Information Agency (annual financial statements)
Finansijsko-informatička agencija · fia.ba ↗ - Service for Foreigners’ Affairs of BiH (residence permits)
Služba za poslove sa strancima BiH · sps.gov.ba ↗ - Federal Employment Institute (work permits)
Federalni zavod za zapošljavanje · fzzz.ba ↗ - Federal Ministry of Justice (reciprocity list for property)
Federalno ministarstvo pravde · fmp.gov.ba ↗ - Foreign Investment Promotion Agency of BiH (FIPA)
Agencija za unapređenje stranih investicija u BiH (FIPA) · fipa.gov.ba ↗ - Hague Apostille Convention — list of member countries
Hague Apostille Convention (HCCH) · hcch.net ↗
Check any company yourself. The Business Register of BiH is public: search by name or ID number to see a company’s founders, directors, capital and activity — including any company we register for you.
How to read these sources
Laws are published in the official gazettes — Službene novine FBiH for the Federation and Službeni glasnik BiH for state-level law. The links above lead to consolidated texts that include later amendments. Laws change; your written quote always applies the version in force at the time.
This page is general information, not legal advice for your specific case. Last checked: October 2026.
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