Kosovo
Southern Europe · XK · 20 treaties
What are the main tax rates in Kosovo?
Kosovo has a 10% personal income tax rate, a 10% corporate tax rate, and a 10% capital gains tax rate. The standard VAT rate is 18%.
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 |
Common questions
- How long does it take to become a tax resident in Kosovo?
- You become a tax resident in Kosovo after spending 183 days there.
- What is the tax treatment of cryptocurrency in Kosovo?
- Cryptocurrency is taxed as income in Kosovo at a rate of 10%.
- Does Kosovo have a dividend withholding tax?
- Yes, Kosovo has a dividend withholding tax of 10%.
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 (22)
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 | 8% | 10% | 10% |
| Austria | 15% | 0% | 0% |
| Belgium | 15% | 15% | 10% |
| Croatia | 10% | 5% | 5% |
| Finland | 15% | 0% | 10% |
| Germany | 15% | 0% | 10% |
| Hungary | 5% | 0% | 0% |
| Ireland | 15% | 5% | 0% |
| Latvia | 10% | 10% | 5% |
| Lithuania | 15% | 10% | 0% |
| Luxembourg | 10% | 5% | 0% |
| Malta | 10% | 5% | 0% |
| Netherlands | 15% | 10% | 0% |
| North Macedonia | 5% | 10% | 10% |
| Saudi Arabia | 5% | 5% | 10% |
| Slovenia | 10% | 5% | 5% |
| Switzerland | 15% | 5% | 0% |
| Turkey | 15% | 10% | 10% |
| United Arab Emirates | 5% | 5% | 0% |
| United Kingdom | 15% | 0% | 0% |
| Czechia | 15% | 0% | 10% |
| Italy | 5% | 10% | 5% |