Bosnia’s Republika Srpska has set March 31, 2026, as the deadline for submitting 2025 and 2026 tax returns. Returns can be filed online, covering individuals, entrepreneurs, and legal entities, to avoid penalties.
Bosnia and Herzegovina’s Tax Administration of Republika Srpska has confirmed that 31 March 2026 is the deadline for submitting annual tax returns for 2025 and 2026. Returns can be filed electronically, and taxpayers are urged to meet the deadline to avoid penalties.
Filing requirements by taxpayer type
| Taxpayer Type | Return Type | Year | Notes |
| Individuals | Annual Income Tax Return (Form 1004) | 2025 | Applies to all individuals |
| Individuals | Annual Withholding Tax Return (Form 1002) | 2025 | Only for holders of commercial and non-commercial family farms |
| Individuals | Tax Return for Registered Weapons (Form PP-RO) | 2026 | – |
| Individuals | Hail Protection Compensation (Form PP-ON) | 2025 | – |
| Entrepreneurs | Annual Income Tax Return (Form 1004) | 2025 | – |
| Entrepreneurs | Annual Tax Return for Small Entrepreneur (Form 1007) | 2025 | Required if no monthly returns filed or tax < 600 KM; min tax 1,200 KM if revenue > 50,000 KM |
| Legal Entities | Annual Income Tax Return (Form 1101) | 2025 | Applies to domestic and foreign entities with permanent establishment |
| Legal Entities | Annual Report on Controlled Transactions | 2025 | Required if total transactions > 700,000 KM |
| Legal Entities | Tax Return for Registered Weapons (Form PP-RO) | 2026 | – |
Full information, including payment deadlines, is available in the 2026 Tax Calendar on the Administration’s website: www.poreskaupravars.org.
