How to start a company in Bosnia and Herzegovina
Last checked: November 2026 · Currency: BAM
Company registration in Bosnia and Herzegovina is not done at state level: it depends on where your seat is. In the Federation of BiH you register a d.o.o. with the competent municipal court (minimum capital 1,000 KM); in Republika Srpska you file through APIF's one-stop shop with the district commercial court (minimum capital 1 KM); in Brčko District you register with the Basic Court of Brčko District. Corporate income tax is 10% in all three, while VAT (17%) is handled at state level by the Indirect Taxation Authority (UIO).
General information, not legal or tax advice. Rules and fees change; always check the official source.
Company types
| Type | Minimum capital | Liability | Best for |
|---|---|---|---|
| d.o.o. (Federation of BiH) Društvo s ograničenom odgovornošću – limited liability company | 1,000 KM (each founder's contribution at least 100 KM) | Limited | Founder teams based in the Federation of BiH planning to hire or raise investment |
| d.o.o. (Republika Srpska) Društvo sa ograničenom odgovornošću – limited liability company | 1 KM | Limited | Founder teams based in Republika Srpska; fastest and cheapest d.o.o. setup in BiH |
| d.o.o. (Brčko District) Društvo sa ograničenom odgovornošću – limited liability company | Set by Brčko District company law; confirm with the Basic Court Check the official source | Limited | Teams with a seat in Brčko District |
| Obrt / samostalni preduzetnik Sole trader (entrepreneur), registered with the municipality | None | Unlimited | One person testing an idea; not suitable for co-founders or investors |
Registration, step by step
- 1Agree on ownership, roles and vestingAgree each founder's business share, who will be director (direktor), and what happens if someone leaves. Put the key rules into the founding agreement (osnivački akt / ugovor o osnivanju) and a separate founders' agreement.FIPA – Foreign Investment Promotion Agency of BiH
- 2Choose the entity and the company typeYour registered seat decides the rules: FBiH (municipal court, 1,000 KM capital), Republika Srpska (APIF one-stop shop, 1 KM capital) or Brčko District (Basic Court). Check that your planned name is free in the relevant register.RS business register – name availability (APIF)
- 3Sign the founding act at a notaryThe founding act/agreement with all founders' signatures must be notarised. Foreign founders need passports and may need apostilled documents and a court translator.FBiH court register search (bizreg)
- 4Pay in capital and register the companyPay the share capital into a temporary bank account, then file with the registry: in FBiH the municipal court (electronic filing via bizreg.ba); in RS through APIF, which forwards to the district commercial court; in Brčko with the Basic Court. Registration publishes the company in the Official Gazette.FBiH electronic registration portal
- 5Get tax ID, make a seal if needed and open the business accountThe tax identification number (JIB/ID broj) is assigned as part of registration in the one-stop systems; then convert the temporary account into the company's transaction account. Some activities also need a municipal approval before you start trading.Tax Administration of FBiH
- 6Register with the entity tax authority and for VATRegister employees and contributions with the entity tax authority (Porezna uprava FBiH, Poreska uprava RS, or the Brčko District Tax Administration). Register for VAT with UIO once taxable turnover exceeds 100,000 KM in the previous 12 months, or earlier voluntarily.Indirect Taxation Authority (UIO) – VAT
- 7Register your trademarkCompany registration does not protect your brand. File a trademark (žig) with the Institute for Intellectual Property of BiH, which covers the whole country.Institute for Intellectual Property of BiH – trademark FAQ
Costs and time
| Item | Amount |
|---|---|
| Share capital – FBiH d.o.o. | 1,000 KM (paid in, can be used for business) |
| Share capital – RS d.o.o. | 1 KM |
| Court registration fee – FBiH (varies by canton) | Roughly 70–700 KM, plus Official Gazette publication about 50–150 KM Check the official source |
| APIF / court registration fees – RS | Low; roughly 35–100 KM in fees plus Official Gazette publication (check APIF's current price list) Check the official source |
| Notary certification of founding act | Roughly 200–600 KM depending on number of founders and capital Check the official source |
| Total with accountant/lawyer help (FBiH) | Roughly 1,500–3,000 KM including capital Check the official source |
| Trademark filing (Institute for IP) | Basic fees from about 50 KM plus per-class and registration fees; roughly 100–500 KM in official fees for 1–3 classes Check the official source |
How long it takes: Republika Srpska: about 3–5 working days via APIF once documents are complete. Federation of BiH: typically 1–3 weeks depending on the court and canton. Brčko District: plan for about 1–3 weeks.
Taxes
| Tax | Rate | Note |
|---|---|---|
| Corporate income tax (porez na dobit) | 10% | Same rate in FBiH, Republika Srpska and Brčko District; paid to the entity/District tax authority where the company is registered. |
| VAT (PDV) | 17% | Single state-level VAT administered by UIO; mandatory registration once taxable turnover exceeds 100,000 KM in the previous 12 months (since 2 Dec 2023); voluntary registration possible. |
| Tax on dividends paid to founders | Differs by entity | Dividend taxation and payroll contributions differ between FBiH, RS and Brčko; confirm with an accountant before paying out profits. Check the official source |
Protect your name
TrademarkInstitute for Intellectual Property of Bosnia and Herzegovina (Institut za intelektualno vlasništvo BiH)Official fees are modest: roughly 100–500 KM for 1–3 classes including registration; check the Institute's 'takse i troškovi' page before paying Check the official sourceTrademark officeTrademark basics →
PatentInstitute for Intellectual Property of Bosnia and HerzegovinaPatent officePatent basics, and when not to bother →
Tips for co-founders
- Decide the seat first: FBiH, RS and Brčko have different registries, capital rules and tax authorities, but VAT and trademarks are state-level.
- In FBiH the 1,000 KM capital is not a fee; once the company is registered you can spend it on the business.
- Republika Srpska's APIF one-stop shop is the fastest route if your team is based there.
- Foreign co-founders should budget extra time for apostilles, sworn translations and bank KYC.
Official links
- FBiH and Brčko business register search (bizreg)
- FBiH electronic company registration portal
- Republika Srpska registry one-stop shop (APIF)
- Brčko District business register (Basic Court)
- Tax Administration of the Federation of BiH
- Tax Administration of Republika Srpska
- Indirect Taxation Authority (VAT)
- Institute for Intellectual Property of BiH
General information, not legal or tax advice. Rules and fees change; always check the official source. Last checked: November 2026.