🇽🇰 Kosovo Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 10.0% Worldwide system

Corporate tax 10.0%

VAT 18.0% standard rate

Tax residency 183 days 22 tax treaties

Kosovo tax profile

Data year: 2026

Tax system: Worldwide Worldwide taxation for residents on Kosovo-source and foreign income; non-residents pay PIT only on Kosovo-source income. Employment and other real-basis income uses progressive annual bands (0%, 8%, 10% marginal). Corporate profit above the real-income threshold is taxed at 10% CIT. Dividends received by residents and non-residents are exempt from income tax.
Top PIT rate: 10.0%
Corporate tax rate: 10.0%
VAT: 18.0%
Capital gains tax: 10.0% Capital gains on disposal of capital assets (including real estate and securities) are taxed as ordinary income at progressive PIT rates up to 10% for individuals and at the 10% CIT rate for companies.
Social security (employee): 5.0%
Social security (employer): 5.0%
Dividend withholding: 0.0%
Interest withholding: 10.0%
Royalty withholding: 10.0%
Treaty count: 22

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
EUR 0	EUR 3,000	0.0%	$0 – $3,240
EUR 3,000	EUR 5,400	8.0%	$3,240 – $5,832
EUR 5,400	and above	10.0%	$5,832 +

Days threshold: 183 days
Residency rules: Resident if usual or main residence is in Kosovo, present at least 183 days in the tax period, or centre of vital interests is in Kosovo. Double tax treaty tie-breakers apply where a treaty is in force.
Exit tax: No
CFC rules: No

ATK — Personal Income Tax rates changed (Law 08/L-142) (accessed Oct 9, 2026) Official PIT brackets effective 23 August 2024; quotes amended Article 6 rates
ATK — General information on taxes in Kosovo (accessed Oct 9, 2026) PIT/CIT/VAT headline rates; small-business gross PIT; pension contributions
PwC Kosovo Tax Summary (accessed Oct 9, 2026) PIT, CIT, VAT, WHT, capital gains, social security, residency, filing, DTT list, no CFC

Oct 9, 2026
- Capital gains tax rate 0 10
- Brackets updated
refreshed PIT brackets for Law 08/L-142; added WHT, social security, CGT, filing, treaty count 22, prose sections (https://www.atk-ks.org/en/notice-to-taxpayers-personal-income-tax-rates-are-changed/) Source

AL Albania Unique Permit for Digital Mobile Workers	$610/mo
EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%