XK · EuropeMV · Asia

Kosovo vs Maldives: tax rates compared

Between the two, Maldives's income tax rate (15%) tops Kosovo's (10%) by 5pp. The 200-country average is 28%: both sit below it. Kosovo's figure is dated 2026-01-13 and Maldives's 2020-01-01, so the two rates come from different data vintages.

Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.

At a glance

0102030405060Income10%15%Corporate10%15%VAT8%18%Wealth Tax0%
four shared taxes, side by side
Tax XK MVDifference
Income Tax10%15%MV +5 pp
Corporate Tax10%15%MV +5 pp
VAT18%8%XK +10 pplargest gap
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Kosovo10%Source: PWC Worldwide Tax Summaries — Kosovo (Individual, Taxes on personal income) · as of 2026-01-13
Maldives15%Source: Maldives Inland Revenue Authority (MIRA) — Individuals, Overview · as of 2020-01-01
Difference−5 ppMaldives higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Kosovo10%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Maldives15%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−5 ppMaldives higher

Between the two, Maldives's corporate tax rate (15%) tops Kosovo's (10%) by 5pp. The 201-country average is 22.6%: both sit below it.

VAT

VAT, side by side
CountryRateSource
Kosovo18%Source: PWC Worldwide Tax Summaries — Kosovo (Corporate, Other taxes) · as of 2026-01-13
Maldives8%Source: Maldives Inland Revenue Authority (MIRA) — Goods and Services Tax (GST) Overview · as of 2023-01-01
Difference+10 ppKosovo higher

Between the two, Kosovo's VAT rate (18%) tops Maldives's (8%) by 10pp. The 181-country average is 15%: Kosovo sits above it, Maldives sits below it. Kosovo's figure is dated 2026-01-13 and Maldives's 2023-01-01, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Kosovo0%Source: PWC Worldwide Tax Summaries — Kosovo (Individual, Other taxes) · as of 2026-01-13
Maldives0%Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 (content current as of 1 October 2025, published February 2026) — Maldives chapter · as of 2025-10-01
Difference0 ppdisplayed rates match

There's no gap here — Kosovo and Maldives both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Kosovo's figure is dated 2026-01-13 and Maldives's 2025-10-01, so the two rates come from different data vintages.

Not covered for both countries yet: Capital Gains Tax, Crypto Tax.