Cantonal car tax in FBiH: Sarajevo Canton and the other cantons

In the Federation of BiH the yearly tax on a car is a cantonal property tax (porez na imovinu): each of the ten cantons sets it in its own law as a flat amount, you pay it before registration, and the car is not registered without proof of payment. In Sarajevo Canton a car up to 7 years old pays at least 80 to 250 KM, by engine volume, and an older one at least 50 KM; the municipality sets the final amount. The other cantons' laws set 10 to 300 KM (in Herzegovina-Neretva and Goražde as minimums), and only Tuzla Canton exempts electric cars and halves the tax on hybrids.

Sarajevo Canton: minimum amounts

Sarajevo Canton taxes a passenger car under its property tax law (Zakon o porezu na imovinu, Službene novine Kantona Sarajevo 7/09, article 6). A car up to 7 years old pays by engine volume: at least 80 KM up to 1,600 cm³ and at least 250 KM over 2,000 cm³, with two bands in between. An older car pays at least 50 KM, whatever its engine. These are minimums, and each municipality sets the actual amount by its own regulation: only Trnovo's 2019 decision was checked, and it sets exactly the minimums (Službene novine Kantona Sarajevo 2/19); the canton's eUprava page also gives 50 to 250 KM (March 2026).

The law does not say how age is counted; eUprava says the amount depends on the year of manufacture. Among private persons the law exempts only certain persons with disabilities, war invalids and civilian war victims, and taxi drivers for their taxis (article 4); there is no exemption for electric cars or hybrids. The table below gives the minimums, and the calculator uses the same figures.

Cantonal tax, Sarajevo Canton rates, KM per year

Engine size	Up to 7 years old	Older than 7 years
up to 1,600 cm³	80.00	50.00
1,601 to 1,800 cm³	100.00	50.00
1,801 to 2,000 cm³	150.00	50.00
over 2,000 cm³	250.00	50.00

Minimum amounts under the 2009 Sarajevo Canton property-tax law; each municipality sets the final amount by its own regulation, and every other canton has its own law.

The other cantons, by engine volume

These are the amounts for petrol and diesel cars; electric cars and hybrids are covered below. Except in Goražde and Zenica-Doboj (see their entries), the amount in the law is the amount you pay. No law says how age is counted, and where two bands share an edge (for example "up to 2 years" and "from 2 to 5"), none says which applies. The calculator shows the Sarajevo Canton figure; for another canton, enter that canton's amount by hand.

Una-Sana Canton (Službeni glasnik USK 4/09, 12/18, 13/21), up to 1,600 cm³ or over: 50 or 70 KM up to 2 years, 35 or 50 KM from 2 to 5, 25 or 40 KM from 5 to 10, and 10 or 20 KM over 10 years.
Posavina Canton (Narodne novine Županije Posavske 9/08, 4/09, 5/19), up to 1,600 cm³ or over: 50 or 100 KM up to 2 years, 35 or 70 KM from 2 to 5, and 25 or 50 KM from 5 to 10; the law sets no amount over 10 years.
Tuzla Canton (Službene novine TK 14/09, last amended by 8/20): up to 8 years, 30 KM up to 1,600 cm³, 50 KM to 1,800, 70 KM to 2,000 and 200 KM over; older cars 20 KM.
Zenica-Doboj Canton (Službene novine ZDK 24/25, in force since 8 January 2026), up to 1,600 cm³ or over: 60 or 120 KM up to 2 years, 40 or 80 KM from 2 to 5, 30 or 60 KM from 5 to 10, and 20 or 30 KM over 10 years. The law puts "from" before these amounts but gives no one the power to set a higher amount; what "from" means there is not confirmed.
Bosnian-Podrinje Canton Goražde (Službene novine BPK 7/09, 4/13, 15/14, 12/22): only a car over 2,000 cm³ is taxed, at least 200 KM up to 5 years, 150 KM from 5 to 10 and 100 KM from 10 to 15; each municipality sets the amount, at most twice the minimum, and no amount is set for a car over 15 years old.
Central Bosnia Canton (Službene novine SBK 6/09, 7/09, 3/10): up to 7 years, 60 KM up to 1,600 cm³, 80 KM to 1,800, 100 KM to 2,000, 200 KM to 3,000 and 300 KM over; older cars 30 KM up to 1,600 cm³ and 50 KM over.
West Herzegovina Canton (Narodne novine ŽZH 12/09, 15/09, 29/21), up to 1,900 cm³ or over: 40 or 100 KM up to 2 years, 30 or 75 KM from 2 to 5, and 20 or 50 KM from 5 to 10; no amount is set for an older car.
Canton 10, Livno (Narodne novine HBŽ 10/09, table rewritten by 13/17 from 1 January 2018), up to 1,900 cm³ or over: 80 or 100 KM up to 2 years, 20 or 75 KM from 2 to 5, and 10 or 50 KM from 5 to 10; no amount is set for an older car.

Herzegovina-Neretva Canton: by engine power

Herzegovina-Neretva Canton taxes a car by engine power in kW and by age, not by engine volume (Zakon o porezima, Službene novine HNK 2/09, 3/09, article 5). The amounts are minimums: each municipality or city sets its own by regulation, and no such decision was found. The minimums for a car up to 3 years old, 3 to 7, 7 to 10 and over 10 years:

up to 55 kW: 100, 70, 30 and 10 KM
56 to 70 kW: 120, 90, 40 and 20 KM
71 to 100 kW: 150, 110, 60 and 30 KM
101 to 130 kW: 200, 130, 80 and 40 KM
131 kW and more: 250, 150, 100 and 50 KM

One car in each canton

A 6-year-old diesel with a 1,968 cm³, 85 kW engine pays nothing in Goražde, as its engine is not over 2,000 cm³; 40 KM in Una-Sana; 50 KM in Posavina, West Herzegovina and Canton 10; 60 KM in Zenica-Doboj; 70 KM in Tuzla; 100 KM in Central Bosnia; and at least 110 KM in Herzegovina-Neretva and at least 150 KM in Sarajevo Canton, where the municipality sets the final amount.

Electric cars and hybrids

Only two cantons have a rule for them:

Tuzla Canton: since 2 June 2020 electric cars are exempt and hybrids pay half (Službene novine TK 8/20).
Zenica-Doboj Canton: since 8 January 2026 an electric car pays 50 KM, at any age; hybrids get no relief (Službene novine ZDK 24/25).

The other eight laws mention neither, so a hybrid pays what a petrol or diesel car with the same engine volume pays (in Herzegovina-Neretva, the same power). For an electric car those laws have no band: their amounts depend on engine volume, which an electric car does not have, and even the Herzegovina-Neretva law, which uses engine power, does not mention electric cars. The one exception is Sarajevo Canton's amount for a car over 7 years old, at least 50 KM whatever the engine, which on our reading covers an electric car too. Before you buy one, ask the cantonal office of the FBiH Tax Administration. For an electric car up to 7 years old in Sarajevo Canton the calculator takes the lowest band, 80 KM, which is not confirmed.

When and where it is paid

You pay the tax for the year before you apply for registration and hand in the proof with the request; each of the ten laws requires that proof at registration. Nine of them spare a new owner the tax when the previous owner has already paid it for that year; that never happens with a car from Germany, so the tax is due at its first registration (our reading of the laws). Whether that first payment is reduced for part of a year is not confirmed: several laws, Goražde's among them, prorate property acquired during the year, but their articles on vehicles speak of a yearly amount paid at registration.

For Sarajevo Canton, the canton's eUprava page gives the deposit account 1411965320008475 and revenue type 722532 for a private person or 722531 for a legal entity; you file no tax return (article 7), and by law 60% goes to the canton and 40% to the municipality (article 2). In Zenica-Doboj Canton you file a tax return for the vehicle electronically at registration. The payment details of the other cantons were not checked; ask the cantonal office of the FBiH Tax Administration. The road fee, the environmental fee and the water fee, paid at the same registration, have their own pages.

Common mistakes

"The motor vehicle tax is 0.005 to 1.50 KM per cubic centimetre of engine." No canton taxes per cm³: every law sets flat amounts by engine band and age.
"Property tax: 50 KM." In Sarajevo Canton that is the minimum for a car over 7 years old; a younger one pays at least 80 to 250 KM, and other cantons set other amounts.
"Hybrids and electric cars get no relief in FBiH." Since June 2020 Tuzla Canton has exempted electric cars and halved the tax on hybrids.
"Property tax: 0 KM", for an electric car. Only Tuzla Canton exempts electric cars; Zenica-Doboj charges them 50 KM, the Sarajevo Canton law has no exemption, and the other laws do not say.
"In Goražde you will not pay the 50 KM tax if the car is over 7 years old and its engine is up to 2,000 cm³." There a car up to 2,000 cm³ is not taxed at any age, and one over 2,000 cm³ pays at least 100 to 200 KM up to 15 years.
"The municipality collects the property tax." In Sarajevo Canton the municipality sets the amount, but you pay into the canton's deposit account, and 60% belongs to the canton.

This step of the import

Work out the whole cost

Germany → Federation of BiH car import calculator

Sources

The official laws, decisions and pages this guide rests on, read on 23/09/2026. Rules and amounts change, so check the ones that matter to you before you buy.