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10% Flat WHT • FBiH & RS • Gross-Up Formula • DTT Treaties Corporate Tax
Bosnia Non-Resident Withholding Tax (Porez po Odbitku) Calculator 🇧🇦
Calculate statutory 10% non-resident withholding tax (porez po odbitku) in Bosnia & Herzegovina under FBiH Art. 38 and RS Art. 32. Dividends, royalties, interest, software licenses, and gross-up contracts.
Calculation Parameters
Statutory Output & Assessment
Statutory Framework & Calculation Rules
Statutory Withholding Rules (Zakon o porezu na dobit):
• Statutory Standard Rate: Flat 10.0% withholding tax on outbound payments made by resident entities to non-resident foreign companies without a permanent establishment.
• Covered Remittances: Dividends, profit shares, loan interest, royalties, copyright licenses, software user rights, management, consulting, and market research services.
• Gross-Up Formula: When contract specifies net transfer: `Grossed-Up Invoice = Net Remittance / (1 - 0.10)`.
• Double Tax Treaties (DTT): May reduce rate to 5% or 0% upon presentation of valid Tax Residency Certificate (*Potvrda o rezidentnosti*).
• Statutory Standard Rate: Flat 10.0% withholding tax on outbound payments made by resident entities to non-resident foreign companies without a permanent establishment.
• Covered Remittances: Dividends, profit shares, loan interest, royalties, copyright licenses, software user rights, management, consulting, and market research services.
• Gross-Up Formula: When contract specifies net transfer: `Grossed-Up Invoice = Net Remittance / (1 - 0.10)`.
• Double Tax Treaties (DTT): May reduce rate to 5% or 0% upon presentation of valid Tax Residency Certificate (*Potvrda o rezidentnosti*).
📊 Bosnia and Herzegovina Statutory Entity & Cantonal Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (BAM) |
|---|---|
| Primary Net / Statutory Payable Amount | 0.00 KM |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Balkans Tax Architecture & Indirect Taxation Authority (UIO) Lead
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.