- Capital gains tax rate 0 10
- Income tax brackets updated
refreshed PIT brackets for Law 08/L-142; added WHT, social security, CGT, filing, treaty count 22, prose sections (atk-ks.org) Source
XK
Kosovo
Southeast Europe
EUR
XK · UNK · #200 · 5 cities
Nomad score
60/100
Compare
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
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| EUR 0 | EUR 3,000 | 0.0% |
| 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 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
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
Sources
- 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