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Kosovo · Work

Kosovo Posted worker permit

Temporary residence for posted workers (Law on Foreigners Arts. 41(1.6), 77)

Checked against official sources on Change log

Posted worker permit is a work route for Kosovo. Local work: limited. Checked 2026-10-12 against the official source.

RenewalRenewal rules

Issued for the length of the posting.

Official Gazette of the Republic of Kosovo No. 35/2013

Check this before you apply.

  • Can't be renewed
  • Needs a job offer from an employer in Kosovo
  • Work rights are limited

Who can apply3

  • Applicant is sent to Kosovo by a foreign employer under a contract, or to a company of the same group, or by a temporary employment agency.
  • Applicant stays more than three months and so needs a work permit under Art. 41(1.6).
  • Applicant meets the general conditions of Art. 48: purpose of stay, valid travel document, sufficient means of subsistence, health insurance, no entry ban and no security threat.

Documents2

  • Travel document valid at least three months beyond the requested residence period.
  • Health insurance.

Steps2

  1. Apply in person at a Kosovo diplomatic or consular mission; a visa-exempt foreigner can apply at the Department for Citizenship, Asylum and Migration.
  2. The Department decides within 30 days of receiving the application; a refusal can be appealed within eight days.

How Kosovo decides tax residence and treats foreign-source income, from its tax records.

Tax residence
  • At least 183 days in any 12-month periodPhysical presence in Kosovo for 183 days in any 12-month period makes a natural person resident.
Foreign-source income

Residents of Kosovo are taxed on Kosovo-source and foreign-source income; annual taxable income up to EUR 3,000 (≈ $3,350) is taxed at 0%, EUR 3,000 (≈ $3,350) to 5,400 at 8% of the excess, and above that EUR 192 (≈ $210) plus 10%.

All tax rules for Kosovo Tax records checked

Full official text

Residence permit for workers sent to Kosovo by a foreign employer to provide a cross-border service for more than three months. 1

Requirements

  • Applicant is sent to Kosovo by a foreign employer under a contract, or to a company of the same group, or by a temporary employment agency. 1
  • Applicant stays more than three months and so needs a work permit under Art. 41(1.6). 1
  • Applicant meets the general conditions of Art. 48: purpose of stay, valid travel document, sufficient means of subsistence, health insurance, no entry ban and no security threat. 1 2
  • Travel document valid at least three months beyond the requested residence period. 1 3
  • Health insurance. 3
  • Apply in person at a Kosovo diplomatic or consular mission; a visa-exempt foreigner can apply at the Department for Citizenship, Asylum and Migration. 1
  • The Department decides within 30 days of receiving the application; a refusal can be appealed within eight days. 1

Stay

  • Residence for the length of the posting; the posting is counted over a one-year reference period.
  • Not renewable according to our source.

Nationality

Open to foreigners generally; nationals who need a visa for entry apply through a Kosovo diplomatic or consular mission.

Work

Work only on the posted assignment.

Fine print

Law No. 08/L-262, published on 8 August 2024, amended the Law on Foreigners to bring its procedures in line with the Law on General Administrative Procedure. Its text could not be read on 12 October 2026, so the decision and appeal deadlines given here follow the law as amended in 2018.

Checked 2026-10-12

Official sources

  1. Law No. 04/L-219 on Foreigners (Official Gazette 35/2013), amended by Law No. 06/L-036 (2018) and Law No. 08/L-262 (2024) · Official Gazette of the Republic of Kosovo No. 35/2013 · checked 2026-10-12 · published 2013-09-05
  2. Law No. 06/L-036 amending and supplementing the Law on Foreigners (Official Gazette 6/2018) · Official Gazette of the Republic of Kosovo No. 6/2018 · checked 2026-10-11 · published 2018-05-03
  3. Administrative Instruction (MIA) No. 09/2019 on the procedure and criteria for issuing residence permits for foreigners · Ministry of Internal Affairs of the Republic of Kosovo · checked 2026-10-11 · published 2019
RouteMoney neededStayWork
Posted worker permit––Limited
Work permit · quotaNeeds savings of €5,000+ a year ≈ $5,5901 yr, renewableLimited
Intra-company transferNeeds savings of €5,000+ a year ≈ $5,5902 yr, renewable–
Researcher permit–1 yr, renewableWith a permit
Key personnel permitNeeds savings of €5,000+ a year ≈ $5,5901 yr, renewable–

How long can I stay on the Posted worker permit?

Residence for the length of the posting; the posting is counted over a one-year reference period.

Can I work on the Posted worker permit?

Limited. Work only on the posted assignment.

How are Posted worker permit holders taxed in Kosovo?

No special regime in our records is tied to the Posted worker permit. The standard rules apply: Residents of Kosovo are taxed on Kosovo-source and foreign-source income; annual taxable income up to EUR 3,000 (≈ $3,350) is taxed at 0%, EUR 3,000 (≈ $3,350) to 5,400 at 8% of the excess, and above that EUR 192 (≈ $210) plus 10%.

≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.

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Checked on 2026-10-12 against 3 official sources. Status: verified against the official sources.

Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out.

  1. Law No. 04/L-219 on Foreigners (Official Gazette 35/2013), amended by Law No. 06/L-036 (2018) and Law No. 08/L-262 (2024) · Official Gazette of the Republic of Kosovo No. 35/2013 · checked 2026-10-12
  2. Law No. 06/L-036 amending and supplementing the Law on Foreigners (Official Gazette 6/2018) · Official Gazette of the Republic of Kosovo No. 6/2018 · checked 2026-10-11
  3. Administrative Instruction (MIA) No. 09/2019 on the procedure and criteria for issuing residence permits for foreigners · Ministry of Internal Affairs of the Republic of Kosovo · checked 2026-10-11

Tracked since 2026-10-10. Rule changes and corrections are listed on the changes page, and the methodology page explains how facts are checked. Found something out of date? Email contact@stayglobe.app with a link to the official source.