How to File Taxes in 2026

Everything you need to know about new tax rules and filing deadlines in Bosnia and Herzegovina for 2026.

Filing taxes in Bosnia and Herzegovina can be a complex process, but with the right preparation, it doesn't have to be. In 2026, certain changes come into effect regarding corporate and income tax. The first and most important change concerns the digitalisation of the filing process, with an increasing reliance on the Tax Administration's electronic services.

It is important to note that the deadlines remain the same as in previous years. For legal entities, the deadline for filing corporate profit tax is 31 March of the current year for the previous year. Individuals engaged in independent activities must also meet this deadline.

One of the most common mistakes entrepreneurs make is inadequate record-keeping of expenses that qualify as tax-deductible costs. This is why working with a qualified accountant is crucial. By properly classifying expenses, you can significantly reduce your tax base and optimise your business in accordance with the law.

Finally, we recommend not waiting until the last day to submit your return. The system can become overloaded, and any delay incurs default interest and potential penalties. Prepare your documentation in advance and stay worry-free.