Canton Sarajevo: tax on a transfer of real estate

The search is porez na promet nekretnina in Sarajevo

On 2 November 2026, the Federation Tax Administration upload of the Law on the tax on a transfer of real estate and on inheritance and gift tax was fetched. The upload cites Official Gazette of Canton Sarajevo No. 28/18. Article 1 says the law regulates those taxes in the area of Canton Sarajevo. Article 5 says a transfer of real estate, for this law, is every transfer of ownership of real estate except a transfer by inheritance or by gift. Article 7 says the taxpayer is the buyer, the person to whom ownership is transferred. On an exchange, it is the person who acquires the real estate of greater value. Article 8 says the base is the transfer value of the real estate. On an exchange, the base is the difference in value.

Article 9 says a commission appointed by the municipal mayor determines the transfer value. Article 11(1) says the tax is paid at a rate of 5 percent. Article 11(2) says a lifetime-maintenance contract on which ownership is acquired before the death of the person maintained is taxed at 10 percent. Article 12(1) says the tax obligation arises within eight days of the issue of the dispatch of the contract transferring ownership. Where the transfer is made on a decision of a court or another authority, article 12(2) says the obligation arises on the day that decision becomes final. Article 13 says the tax is paid according to the place where the real estate is located. Article 36 says the law enters into force on the eighth day after publication and is applied from 1 January 2019. The fetched upload does not print a later amending act.

The 5 percent line is the canton law

The law’s 5 percent rate is the rate in that Canton Sarajevo act. The upload does not state a rate for Republika Srpska, for the Brčko District, or for another canton of the Federation.

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Those sentences are that Official Gazette 28/18 upload. They are not the Federation e-grunt guide, which was not rewritten. A pin or a contact reveal does not establish title, and a contract price is not by itself the transfer value the commission determines. This page does not set out a notification.