Top income tax
10.0%
Worldwide system
Corporate tax
10.0%
VAT
18.0%
standard rate
Tax residency
183 days
7 tax treaties
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 |
|---|---|---|
| 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)