Bosnia and Herzegovina - Taxes on income

Taxes on income, profits and capital gains (current LCU)

The value for Taxes on income, profits and capital gains (current LCU) in Bosnia and Herzegovina was 1,116,183,000 as of 2019. As the graph below shows, over the past 14 years this indicator reached a maximum value of 1,116,183,000 in 2019 and a minimum value of 126,803,800 in 2005.

Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.

Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.

Year Value
2005 126,803,800
2006 168,072,000
2007 289,056,200
2008 257,984,400
2009 493,320,300
2010 625,354,600
2011 678,187,800
2012 698,438,300
2013 710,823,800
2014 704,010,400
2015 753,240,100
2016 854,078,700
2017 1,001,948,000
2018 1,101,538,000
2019 1,116,183,000

Taxes on income, profits and capital gains (% of revenue)

Taxes on income, profits and capital gains (% of revenue) in Bosnia and Herzegovina was 8.23 as of 2019. Its highest value over the past 14 years was 8.44 in 2018, while its lowest value was 2.00 in 2005.

Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.

Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.

See also:

Year Value
2005 2.00
2006 2.19
2007 3.30
2008 2.66
2009 5.27
2010 6.40
2011 6.62
2012 6.72
2013 6.86
2014 6.49
2015 6.80
2016 7.47
2017 8.23
2018 8.44
2019 8.23

Taxes on income, profits and capital gains (% of total taxes)

Taxes on income, profits and capital gains (% of total taxes) in Bosnia and Herzegovina was 15.73 as of 2019. Its highest value over the past 14 years was 16.11 in 2018, while its lowest value was 3.61 in 2005.

Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.

Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.

See also:

Year Value
2005 3.61
2006 3.86
2007 5.99
2008 4.98
2009 10.50
2010 12.52
2011 12.73
2012 13.01
2013 13.44
2014 13.01
2015 13.22
2016 14.31
2017 15.76
2018 16.11
2019 15.73

Classification

Topic: Public Sector Indicators

Sub-Topic: Government finance