Kosovo
Southern Europe · XK · 20 treaties
Tax profile
| Corporate income tax | 10% |
| Withholding — dividends | 10% |
| Withholding — interest | 10% |
| Withholding — royalties | 10% |
| VAT / GST (standard) | 18% |
| Personal income (top rate) | 10% |
| Capital gains | 10% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- temporary, usual or main residence in Kosovo during the tax period
- stays in Kosovo for at least 183 days during a tax period
- centre of vital interests (personal, financial, or social relations) in Kosovo
Tax residency is purely residence/connection based; once you no longer have your usual/main residence or centre of vital interests in Kosovo and keep days below 183, you cease to be resident, with no domicile tail or exit tax.
Source: Tax Administration of Kosovo (via PwC summary)
Tax treaty network (20)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | 5% | 10% | 10% |
| Austria | 15% | 10% | 0% |
| Belgium | — | — | — |
| Croatia | — | — | — |
| Finland | — | — | — |
| Germany | — | — | — |
| Hungary | — | — | — |
| Ireland | — | — | — |
| Latvia | — | — | — |
| Lithuania | — | — | — |
| Luxembourg | — | — | — |
| Malta | — | — | — |
| Netherlands | — | — | — |
| North Macedonia | — | — | — |
| Saudi Arabia | — | — | — |
| Slovenia | — | — | — |
| Switzerland | — | — | — |
| Turkey | — | — | — |
| United Arab Emirates | — | — | — |
| United Kingdom | — | — | — |