Tax authority says income tax applies to crypto gains in Bosnia.
In the absence of dedicated regulations, the federal government in Sarajevo has set up a working group to assess various risks associated with digital assets.The taxation of crypto assets is not explicitly prescribed by Bosnia’s current legislation but the country’s tax authority has addressed the matter in communication with the finance ministry.
In particular, the authority referred to Article 12, Paragraph 1 of the law which regulates the taxation of self-employed individuals. These are usually people engaged in various activities as their primary or supplementary occupation with the aim of generating income, including income from trading, freelance work, or other independent activities.