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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.

Classification

Self-employment / independent activity income (entity-dependent: Federation of BiH vs Republika Srpska).

Taux d'imposition

Flat 10% PIT in the Federation of BiH; flat 8-10% in Republika Srpska on net business income.

Cotisations sociales

High: ~31% (FBiH) to ~33% (RS) social contributions on a declared/assessed self-employment base.

Immatriculation / régime

Register as self-employed/sole trader in the relevant entity (FBiH, RS, or Brčko); rules differ by entity.

Payouts en crypto

No specific crypto rules; USDC payout treated as ordinary business income at market value; uncertain, professional advice needed.

Information générale uniquement — ceci n'est pas un conseil fiscal ou juridique. Les règles changent et dépendent de votre situation. Vérifiez toujours auprès d'un professionnel fiscal qualifié dans votre pays.
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