🇽🇰 Kosovo Tax Guide - Income Tax, Corporate Tax & Special Regimes
🇽🇰 Kosovo
XK / UNK #200
Nomad Score
61.0
Cities
5
Currency
EUR
🇽🇰 KOSOVO TAX PROFILE
Data year: 2025
Tax System
Worldwide
Top PIT Rate
10.0%
Corporate Tax Rate
10.0%
VAT
18.0%
Capital Gains Tax
No Capital Gains Tax
Social Security (Employee)
--
Social Security (Employer)
--
Dividend Withholding
--
Interest Withholding
--
Royalty Withholding
--
Treaty Count
7
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| EUR 0 | EUR 960 | 0.0% | -- |
| EUR 960 | EUR 3,000 | 4.0% | -- |
| EUR 3,000 | EUR 5,400 | 8.0% | -- |
| EUR 5,400 | and above | 10.0% | -- |
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if present 183+ days
Exit Tax
No
CFC Rules
No
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
📚 SOURCES
- Kosovo Tax Administration (accessed Mar 23, 2026)