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Troškovi kupovine nekretnine – Bosna i Hercegovina

Pogledajte šta plaćate povrh cijene kad kupujete nekretninu: porez na promet nekretnina ili PDV, notar, zemljišne knjige, agent i dodatni troškovi kredita. Svaki iznos prikazuje kako je izračunat i da li je potvrđen iz zakonskog teksta.

Purchase details
Conditions

BiH citizen up to 38 years old, resident in the canton, owning no real estate, buying a first apartment or house to solve housing: exempt for up to 30 m² for the first household member plus 15 m² for each further member (spouse and minor children) (čl. 15 d).

  • BiH citizen, age up to 38.
  • Residence in Kanton Sarajevo.
  • Owns no real estate.
  • First purchase of apartment or house for own housing.
Costs on top of the price (paid by the buyer) 10.910 KM + ? Excluding items without data (1): ask your notary or bank for them.
Price
150.000 KM
Price and costs together
160.910 KM + ?
Taxes
7.500 KM
Notary and registration
410 KM + ?
Agent
3.000 KM
Loan costs
0 KM
Price 93,2% Taxes 4,7% Fees 0,3% Agent 1,9%

Cost items

Item How it is calculated Who pays Amount
Transfer tax Porez na promet nekretnina (cantonal) 5% of 150.000 KM
Source note

Market value assessed by the municipal valuation commission (not simply the contract price).

Original 2018 text from the FBiH Tax Administration site. Later amendments (if any) were not checked.

 Buyer 7.500,00 KM
Notary: sale contract indicative Tariff for 150.000 KM: 350 KM (top band + 1 started step) + 17% VAT
Source note

Text read from a forum repost of the tariff (pravobih.com), not from Službene novine FBiH. Copy fees, advance and other costs not included. Verify against the gazette.

 Buyer 409,50 KM
Registration of ownership indicative The registration fee is not in our rules.
Source note

Not researched to an official figure; cantonal. Show "depends on canton" until filled in.

 Buyer no data ask your notary
Agent commission indicative 2% of 150.000 KM (VAT may be added, depending on the agency)
Source note

Editable default; no official source.

 Buyer 3.000,00 KM

Other exemptions and refunds (not included)

  • Families of šehids and fallen soldiers, war invalids and veterans with at least 24 months in the Army of RBiH, buying a first apartment or house (yard up to 200 m²) or land up to 300 m² (čl. 15 a).
  • Lessee acquiring the property from the leasing company at the end of the lease (čl. 15 e).

The same purchase elsewhere in Bosna i Hercegovina

Entity / district Taxes Notary and registration Total costs Items without data
Federacija BiH (Kanton Sarajevo) 7.500 KM 410 KM + ? 10.910 KM + ? 1
Republika Srpska 0 KM 0 KM + ? 3.000 KM + ? 2
Brčko distrikt BiH 0 KM + ? 0 KM + ? 3.000 KM + ? 3

Totals cover only items with data; compare the count of items without data before drawing conclusions.

Deadlines and rules

Payment deadline: Kanton Sarajevo: tax liability arises 8 days after the notary issues the contract copy; the return is filed within 15 days of that; tax is paid within 30 days of receiving the tax decision. Other cantons differ.

  • Transfer tax is cantonal in FBiH: rate (usually 5 %), payer (buyer in KS, seller in some cantons) and first-home exemptions differ per canton. Default shown: Kanton Sarajevo.
  • Tax base is assessed by a municipal commission, so the tax can differ from 5 % of the contract price.
  • Lifetime maintenance contracts have special rates (KS: up to 10 %); not relevant to purchase.

Rules: Federacija BiH. Valid from 01.06.2021, reviewed on 10.10.2026. Exemptions and fees can differ by canton and municipality.

Sources

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