Central and Eastern European tax guide 2026

The brochure provides an overview of tax systems across the CEE region. Since its launch in 2013 with 15 countries, the guide has expanded steadily and now includes data for 25 jurisdictions.

In addition to the core Central European countries—Hungary, Czech Republic, Slovakia, and Poland (the so called Visegrád Group)—this edition covers Southeast Europe, Germany, Austria, Ukraine, Romania, Moldova, the Baltic states, and contributions from Forvis Mazars offices in Central Asia (Kazakhstan, Kyrgyzstan, and Uzbekistan).

The first section presents a country-by-country overview of the tax systems, based on data provided by the relevant Forvis Mazars offices. At the end of the guide, summary tables offer side-by-side comparisons of key tax parameters.

Key findings:

• Bosnia and Herzegovina maintains a competitive 10% corporate income tax rate, placing it among the lower-tax jurisdictions in the region.
• Transfer pricing rules apply in both entities, requiring the documentation of transactions between related parties and reflecting an increased focus by tax authorities on compliance.
• Bosnia and Herzegovina applies a single VAT rate of 17%, with no reduced rates, while allowing VAT refunds to non-residents in accordance with the applicable regulations.
• The tax and social security contribution systems differ between the Federation of Bosnia and Herzegovina and Republika Srpska, requiring careful planning of labor costs and employee compensation packages.

We have also included the direct contact details of our offices and experts. We encourage you to reach out with any questions or requests for clarification. 

Please visit the interactive online platform of CEE tax guide 2026: Central and Eastern European tax guide 2026

Download the pdf version of the guide in English by clicking the document below.