XK · EuropeNP · Asia
Kosovo vs Nepal: tax rates compared
Nepal's income tax rate is 20pp higher than Kosovo's (30% vs 10%). The 200-country average is 28%: Kosovo sits below it, Nepal sits above it.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | XK | NP | Difference |
|---|---|---|---|
| Income Tax | 10% | 30% | NP +20 pplargest gap |
| Corporate Tax | 10% | 25% | NP +15 pp |
| VAT | 18% | 13% | XK +5 pp |
| Capital Gains Tax | 10% | 5% | XK +5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 10% | Source: PWC Worldwide Tax Summaries — Kosovo (Individual, Taxes on personal income) · as of 2026-01-13 |
| Nepal | 30% | Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Schedule 1 (clause 1) · as of 2026-01-02 |
| Difference | −20 pp | Nepal higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Nepal | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −15 pp | Nepal higher |
Nepal's corporate tax rate is 15pp higher than Kosovo's (25% vs 10%). The 201-country average is 22.6%: Kosovo sits below it, Nepal sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Kosovo | 18% | Source: PWC Worldwide Tax Summaries — Kosovo (Corporate, Other taxes) · as of 2026-01-13 |
| Nepal | 13% | Source: Value Added Tax Act, 2052 (1995), as amended — Inland Revenue Department, Nepal · as of 2005-01-01 |
| Difference | +5 pp | Kosovo higher |
Kosovo's VAT rate is 5pp higher than Nepal's (18% vs 13%). The 181-country average is 15%: Kosovo sits above it, Nepal sits below it. Kosovo's figure is dated 2026-01-13 and Nepal's 2005-01-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 10% | Source: PWC Worldwide Tax Summaries — Capital gains tax (CGT) rates (quick chart, Kosovo individual row) · as of 2026-01-13 |
| Nepal | 5% | Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Section 95Ka(2)(a) · as of 2026-01-02 |
| Difference | +5 pp | Kosovo higher |
Kosovo's capital gains tax rate is 5pp higher than Nepal's (10% vs 5%). The 175-country average is 10.3%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 0% | Source: PWC Worldwide Tax Summaries — Kosovo (Individual, Other taxes) · as of 2026-01-13 |
| Nepal | 0% | Source: Inland Revenue Department, Nepal — official site (list of administered tax laws) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Kosovo's wealth tax rate is identical to Nepal's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.