🇽🇰 Kosovo tax

• Who: A resident is a person with a principal residence in Kosovo
• Limit: €3,000/yr ≈ $3,350

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%. ^{1 2}

Taxed on

Taxable income (gross income less allowed deductions) of residents from Kosovo and foreign sources; Kosovo-source income for non-residents.

Who it applies to

• A resident is a person with a principal residence in Kosovo, or physically present in Kosovo for 183 days in any 12-month period.
• From 23 August 2024 annual taxable income up to EUR 3,000 (≈ $3,350) is taxed at 0%, EUR 3,000.01 (≈ $3,350) to EUR 5,400 (≈ $6,030) at 8% of the amount over EUR 3,000, (≈ $3,350) and above EUR 5,400 (≈ $6,030) at EUR 192 (≈ $210) plus 10% of the excess.
• The same bands apply monthly as EUR 250, (≈ $280) EUR 450 (≈ $500) and above, for wages from the primary employer.
• Wages from a secondary employer are taxed at 10%.

Exclusions

• Non-residents are taxed only on income with a Kosovo source.

Limits

• EUR 3,000 a year (≈ $3,350) · Taxable income taxed at 0% up to this amount
• EUR 5,400 a year (≈ $6,030) · Upper limit of the 8% band; above it EUR 192 (≈ $210) plus 10% of the excess

Days in the country

• At least 183 days in any 12-month period · Physical presence in Kosovo for 183 days in any 12-month period makes a natural person resident.

Tax residence

Residence is decided by a principal residence in Kosovo or presence of 183 days in any 12-month period.

Visas

Immigration status does not set tax residence; the day count applies to any permit holder.

Other taxes

Pension contributions, value added tax and corporate income tax are levied separately.

Checked against official sources on 12 Oct 2026Change log