---
title: "Kosovo tax for new residents 2026: rates and regimes"
url: https://settleanywhere.com/countries/kosovo/tax/
lang: en
updated: 2026-10-12
---

# Kosovo tax

Tax residence: At least 183 days in any 12-month period. No special regime for new residents in our records.

Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/)

## Tax residence

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

## Standard rules and foreign-source income

Standard rules

### Personal income tax: residents taxed on worldwide income, 0 / 8 / 10% bands

**Details**

- 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%. (sources 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 2026 [Change log](https://settleanywhere.com/changes/)

## VAT, social security and other taxes

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

## Questions people ask

### When do you become a tax resident in Kosovo?

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

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

**Sources (2)**

## Official sources

1. [Law No. 05/L-028 on Personal Income Tax (Official Gazette 22/2015)](https://www.atk-ks.org/wp-content/uploads/2017/07/LAW_NO._05_L_-028__ON_PERSONAL_INCOME_TAX.pdf) · Tax Administration of Kosovo · checked 2026-10-11 · published 2015-08-14
2. [Notice to taxpayers: personal income tax rates changed by Law No. 08/L-142](https://www.atk-ks.org/en/notice-to-taxpayers-personal-income-tax-rates-are-changed/) · Tax Administration of Kosovo · checked 2026-10-12 · published 2024-08-27