Europe
Kosovo tax rates 2026
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
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.