XK · EuropeRO · Europe
Kosovo vs Romania: tax rates compared
There's no gap here — Kosovo and Romania both post an income tax rate of 10%. The 200-country average is 28%: both sit below it.
Verified data covers six of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | XK | RO | Difference |
|---|---|---|---|
| Income Tax | 10% | 10% | match |
| Corporate Tax | 10% | 16% | RO +6 pp |
| VAT | 18% | 21% | RO +3 pp |
| Capital Gains Tax | 10% | 3% | XK +7 pplargest gap |
| Crypto Tax | 10% | 16% | RO +6 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 |
| Romania | 10% | Source: PWC Worldwide Tax Summaries — Romania (Individual, Taxes on personal income) · as of 2026-03-30 |
| Difference | 0 pp | displayed rates match |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Romania | 16% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −6 pp | Romania higher |
Between the two, Romania's corporate tax rate (16%) tops Kosovo's (10%) by 6pp. The 201-country average is 22.6%: both sit below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Kosovo | 18% | Source: PWC Worldwide Tax Summaries — Kosovo (Corporate, Other taxes) · as of 2026-01-13 |
| Romania | 21% | Source: PWC Worldwide Tax Summaries — Romania (Corporate, Significant developments) · as of 2026-03-30 |
| Difference | −3 pp | Romania higher |
Between the two, Romania's VAT rate (21%) tops Kosovo's (18%) by 3pp. The 181-country average is 15%: both sit above it.
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 |
| Romania | 3% | Source: PWC Worldwide Tax Summaries — Romania (Individual, Income determination) · as of 2026-03-30 |
| Difference | +7 pp | Kosovo higher |
Between the two, Kosovo's capital gains tax rate (10%) tops Romania's (3%) by 7pp. The 175-country average is 10.3%: both sit below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 10% | Source: Tax Administration of Kosovo (ATK) — "Cryptocurrencies: meaning and tax treatment of income from this activity" · as of 2026-07-19 |
| Romania | 16% | Source: Portal Legislativ (Monitorul Oficial) — Legea nr. 239/2025, amending the Fiscal Code · as of 2026-01-01 |
| Difference | −6 pp | Romania higher |
Between the two, Romania's crypto tax rate (16%) tops Kosovo's (10%) by 6pp. The 88-country average is 13%: Kosovo sits below it, Romania sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 0% | Source: PWC Worldwide Tax Summaries — Kosovo (Individual, Other taxes) · as of 2026-01-13 |
| Romania | 0% | Source: PWC Worldwide Tax Summaries — Romania (Individual, Other taxes) · as of 2026-03-30 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Kosovo and Romania both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.