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Europe

Kosovo

Currency

EUR

Corporate Tax

10%

Personal Income Tax

10%

VAT / GST

18%

Corporate Income Tax

Headline rate10%

Standard 10%.

Personal Income Tax

Top marginal rate10%

Top rate 10% above €3,000/month; 0-10% progressive.

Value Added Tax / GST

Standard rate18%

Standard 18%; 8% reduced.

Withholding Taxes

Dividends

5%

Interest

5%

Royalties

5%

Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.

Social Security Contributions

~20% total (employer ~10% + employee ~10%).

Wealth & Capital Taxes

Capital Gains Tax

10% on gains

Inheritance / Estate Tax

0%

Capital (Net Worth) Tax

0%

Property Tax

Property tax

Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.

Filing Deadlines

Corporate returnWithin 3 months after year-end; quarterly instalments
Personal / PAYEWithheld monthly; annual return by 31 March following year
VAT / GSTMonthly, by 20th of following month

Tax Year

Calendar year

Notes

Investment incentives for export-oriented and technology businesses.