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Bosnia and Herzegovina
Europe
Self-employment income taxed at a flat ~8-10% depending on entity, but social contributions of ~31-33% make the real burden ~40%. Treatment depends on whether the trader resides in FBiH or Republika Srpska.
How it's classified
Self-employment / independent activity income (entity-dependent: Federation of BiH vs Republika Srpska).
Tax rate
Flat 10% PIT in the Federation of BiH; flat 8-10% in Republika Srpska on net business income.
Social contributions
High: ~31% (FBiH) to ~33% (RS) social contributions on a declared/assessed self-employment base.
Registration / regime
Register as self-employed/sole trader in the relevant entity (FBiH, RS, or Brčko); rules differ by entity.
Crypto payouts
No specific crypto rules; USDC payout treated as ordinary business income at market value; uncertain, professional advice needed.
Sources
General information only — this is not tax or legal advice. Rules change and depend on your situation. Always confirm with a qualified tax professional in your country.
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