Tax Map · Crypto tax rankings

Crypto tax in Kosovo

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.