XK · Europe · EUR
Kosovo
Tax rates
Income Tax
10%
Top rate, progressive scale
Source: PWC Worldwide Tax Summaries — Kosovo (Individual, Taxes on personal income) · as of 2026-01-13Corporate Tax
10%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
18%
Standard rate
Source: PWC Worldwide Tax Summaries — Kosovo (Corporate, Other taxes) · as of 2026-01-13Capital Gains Tax
10%
Source: PWC Worldwide Tax Summaries — Capital gains tax (CGT) rates (quick chart, Kosovo individual row) · as of 2026-01-13Crypto Tax
10%
Wealth Tax
0%
Not levied
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for Kosovo using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| EUR 0 | 0% |
| EUR 3,000.01 | 8% |
| EUR 5,400.01 | 10% |
Progressive scale: 0% up to EUR 3,000 per year, 8% up to EUR 5,400 per year, and 10% above that.
VAT
In practice
- Filing
Businesses whose annual turnover exceeds EUR 30,000 must register for VAT, and so must all taxable persons who import or export; voluntary registration is available below the threshold. VAT returns are filed and paid monthly, due by the 20th day of the month following the tax period.
Source: PWC Worldwide Tax Summaries — Kosovo (Corporate, Other taxes) · as of 2026-01-13- Exemptions
Exemptions without the right to deduct input VAT cover activities of public interest such as welfare, education, culture, sport, religious activity, media, and public transportation, along with financial services, health and life insurance, lottery, land, and residential housing. Exports, international transport, and intermediary services are exempt with the right to deduct input VAT.
Source: PWC Worldwide Tax Summaries — Kosovo (Corporate, Other taxes) · as of 2026-01-13
Capital Gains Tax
Kosovo taxes individual capital gains at the normal personal income tax rate, 10%.
Crypto Tax
Kosovo's Tax Administration confirms that resident individuals are taxed on cryptocurrency only when it is sold at a profit: the taxable capital gain is the sale price less the purchase price, mining costs count as the purchase price when documented, and no exemptions currently apply to cryptocurrency trading. The Tax Administration separately confirms that a company's crypto trading profit is taxed at Kosovo's 10% corporate income tax rate.
In practice
- Exemptions
There are currently no tax exemptions defined in Kosovo's tax legislation for income generated from cryptocurrency trading; all profits realized from such activity are taxable.
Source: Tax Administration of Kosovo (ATK) — "Cryptocurrencies: meaning and tax treatment of income from this activity" · as of 2025-08-01
Wealth Tax
No net wealth tax levied. PWC: "There are no net wealth/worth taxes in Kosovo."