Revenues from taxes on income from property and property rights in the Federation of Bosnia and Herzegovina in the last six years have increased by more than 130 percent, according to data from the Tax Administration of the Federation of Bosnia and Herzegovina.
From 2020 to 2025, a total of 61.2 million marks was collected on this basis, and the largest part of the income was generated in Sarajevo County.
The Tax Administration of FBiH states that the implementation of the new Law on Fiscalization of Transactions in the Federation of BiH is expected from next year, according to which natural persons who rent apartments will be obliged to issue fiscal invoices, writes Avaz.
The data show that in 2020, 5.82 million marks were collected in taxes, while revenues in the following years continued to grow.
The highest growth was recorded in 2022, when the collection increased by more than 56 percent. The growth trend continued during 2023 and 2024, while in 2025 only a slight decrease of 2.39 percent was recorded.
At the same time, the number of tax returns did not grow at the same pace. The FBiH Tax Administration received 18,018 applications in 2020, and 19,777 in 2025, which represents an increase of approximately ten percent.
This leads to the conclusion that the growth of tax revenues is primarily a consequence of higher real estate rental prices, and not a significant increase in the number of registered landlords.
The most taxes were collected in the Sarajevo Canton, where 36.18 million marks were collected over the course of six years, or almost 60 percent of the total amount collected in the Federation of Bosnia and Herzegovina.
Zenica-Doboj Canton – 9 million marks, Herzegovina-Neretva Canton – 5.74 million marks, Tuzla Canton – 3.47 million marks, Central Bosnia Canton – 2.53 million marks, Una-Sana Canton – 2.27 million marks.
The lowest amount of taxes was collected in the Bosnian-Podrinje Canton, where slightly less than 70,000 marks were collected over the course of six years.
Property income tax is paid by natural persons who earn income from renting apartments, houses, business premises and garages, as well as from renting movable property and using copyrights, patents and licenses.
The legal tax rate is ten percent, but due to recognized standardized costs, the actual tax burden in practice is usually between five and seven percent, depending on the type of income and cantonal regulations, he writes. Zenith.
