Crypto tax in Kosovo
How is cryptocurrency taxed in Kosovo?
In Kosovo, cryptocurrency is classified as taxable income and is subject to a 10% tax rate. There is no exemption for long-term holdings.
Common questions
- What is the tax rate on crypto income in Kosovo?
- Cryptocurrency is taxed as income in Kosovo at a rate of 10%.
- Are there capital gains taxes on crypto in Kosovo?
- Yes, Kosovo has a capital gains tax of 10% which may apply to cryptocurrency transactions.
- Does Kosovo offer long-term crypto tax exemptions?
- No, Kosovo does not offer exemptions for long-term cryptocurrency holdings; they are taxed as income.
Crypto in Kosovo is taxed as ordinary income.
Treatment
taxed as ordinary income
Long-term
Still taxed
Headline rate
10%
A relocating individual should expect crypto disposal gains to be taxed under Kosovo’s personal income tax rules, with no official long-term holding exemption indicated in the tax authority notice.
“If the status of the person who has gained such income is a non-business natural person or a business natural person, he or she must apply the legal provisions set forth in Law No. 05/L-028 on Personal Income Tax; ... Annual taxable income from 5,400.01 onwards 10%” — Tax Administration of Kosovo (ATK)
Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.