🇧🇦 Bosnia and Herzegovina

Bosnia and Herzegovina currently has no specific crypto legislation and maintains a restricted regulatory stance towards cryptocurrencies. The Central Bank of Bosnia and Herzegovina oversees monetary stability but has not issued an explicit crypto regulatory framework.

Overview

StatusRestricted
Risk Score55/100 (High Risk)
Regioneurope
CurrencyBAM

Tax Information

Capital Gains (Personal)No crypto-specific rules; general entity income tax rules apply: flat 10% in the Federation of BiH and Brcko District, 8% in Republika Srpska
Capital Gains (Corporate)10% corporate income tax (FBiH, Republika Srpska and Brcko District)
VAT on CryptoNo

No crypto-specific tax guidance. Personal income tax is set by each entity: a flat 10% in the Federation of BiH and Brcko District and 8% in Republika Srpska, where capital gain income is a taxable category. Corporate income tax is 10%.

Licensing & Registration

RequiredYes
RegulatorSecurities Commissions of FBiH and Republika Srpska
FrameworkNo specific crypto legislation

No dedicated crypto law. Virtual currency service providers must register with the entity securities commission (FBiH or Republika Srpska) and comply with the state-level AML/CFT law; there is no MiCA-style authorisation regime.

Enforcement Activity

Level: Low

No significant enforcement actions reported

AML / KYC

KYC RequiredYes
Travel RuleNo
FATF MemberNo
FATF Statuscompliant
Suspicious-Activity ReportingYes

DeFi, Stablecoins & NFTs

Status: Unclear

No specific DeFi regulation

Stablecoins

Status: no_rules

No specific stablecoin framework

NFTs

Status: no_rules

No specific NFT regulation

Mining

LegalYes
Electricity Cost$0.07/kWh
Renewable Energy30%
Infrastructurefair

Mining legality is not explicitly restricted but no clear regulatory framework exists. Electricity costs are moderate with 30% renewable energy share. Infrastructure is fair but not specialized for mining.

Geopolitical Risk

Stabilitymoderate
SanctionsNo
Corruption Index38/100
Banking Accessmoderate
Sanctions Program ActiveNo

Risk Factors

Bosnia and Herzegovina faces moderate political stability with ethnic and administrative divisions impacting governance. No international sanctions apply. Corruption remains a challenge with CPI around 38. Banking access for crypto companies is moderate due to regulatory uncertainty.

Sources

Frequently Asked Questions

Is cryptocurrency legal in Bosnia and Herzegovina?

Bosnia and Herzegovina currently has no specific crypto legislation and maintains a restricted regulatory stance towards cryptocurrencies. The Central Bank of Bosnia and Herzegovina oversees monetary stability but has not issued an explicit crypto regulatory framework.

What is the FATF status of Bosnia and Herzegovina?

Bosnia and Herzegovina is classified by FATF as: compliant.

Are VASPs licensed in Bosnia and Herzegovina?

Yes, licensing is required for VASPs.

What is the AML/KYC regime in Bosnia and Herzegovina?

KYC is mandatory for crypto businesses.

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Last reviewed: 2026-09-08 · Data source: Soken Crypto Legal Map

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