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M
I think it is enough to have permanent residence in the FBiH, you don't have to be there for 183 days.
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M
If any of these is met, you are considered a resident. The law is just written differently for RS and FBiH, but rules are the same.
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M
Resident income tax is 10% on all incoms. There is no tax on dividends. You are considered a resident if you spend 183 days in total in an year.