Europe
Kosovo: tax at a glance
The country uses the euro unilaterally. Personal tax is a low progressive rate up to 10%, corporate tax is a flat 10%, and dividends are tax-exempt.
Worldwide (residence-based)
Last verified
The taxes
- Personal income (top)
- 10%Progressive up to 10%, across 0% / 4% / 8% / 10% brackets.
- Corporate income
- 10%
- Capital gains
- Taxed as ordinary income, at 10%
- VAT / TVSH (VAT)
- 18%
- Dividends (WHT)
- 0% (dividends exempt)
- Interest (WHT)
- 10%
- Royalties (WHT)
- 10%
- Social security (employee)
- 5% (pension)
- Social security (employer)
- 5% (pension)
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Annual property tax of 0.15-1%, set by municipalities
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.