Bosnia and Herzegovina

Individual - Residence

Last reviewed - 25 February 2021

FBiH residency
In the Federation of Bosnia and Herzegovina, a resident is a physical person who:

has residency in the Federation of Bosnia and Herzegovina, or
resides in the Federation of Bosnia and Herzegovina, continuously or in intervals, for 183 days or more during one calendar year.

RS residency
In Republika Srpska, a resident is a physical person who fulfils one of the following principles of residency:

has permanent residence in Republika Srpska,
abides in the territory of Republika Srpska, continuously or with interruptions, for 183 days or more in a 12-month period starting or completing in the tax year, or
has a permanent place of living and centre of vital interests in Republika Srpska.

BD residency
In Brčko District, a resident is a physical person who:

has residence in the territory of Brčko District,
is dwelling in the territory of Brčko District, continuously or with interruptions, for 183 or more days in any tax period, or
has residence in Brčko District, and obtains income from the Brčko District budget based on dependent activity performed outside of the Brčko District territory,
has residence in the entities earning income at an employer based in the Brčko District.