International treaty

Bosnia-Herzegovina: tax treaties

Tax treaties and related documents between the UK and Bosnia-Herzegovina.


1981 Yugoslavia - UK Double Taxation Convention - in force

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


The 1981 Yugoslavia-UK Double Taxation Convention has been modified by the Multilateral Instrument (MLI).

The provisions of the MLI came into force in the UK on 1 October 2018 and in Bosnia and Herzegovina from 1 January 2021 and are effective for:

  • taxes withheld at source, from 1 January 2021
  • Corporation Tax, from 1 April 2022
  • Income Tax and Capital Gains Tax, from 6 April 2022
  • all other taxes levied by Bosnia and Herzegovina, for taxable periods beginning on or after 1 July 2021
Published 25 August 1996
Last updated 14 December 2020 + show all updates
  1. A new document, Synthesised text of the Multilateral Instrument (MLI) and the 1981 Yugoslavia - UK Double Taxation Convention - in force, has been added to this page and the background information has been updated.

  2. First published.