Kosovo
Overview
Last reviewed - 07 August 2026Kosovo is a landlocked country in the central Balkan Peninsula. Owing to its strategic position, it serves as an important link between central and south-eastern Europe, the Adriatic Sea, and the Black Sea region. Its capital and largest city is Prishtina. Kosovo borders Albania to the southwest, North Macedonia to the southeast, Montenegro to the west, and Serbia to the north and east.
Kosovo covers an area of approximately 10,887 square kilometres. Its resident population is around 1.6 million.
The official languages of Kosovo are Albanian and Serbian. Turkish, Bosnian, and Romani have official status at the municipal level in areas where relevant communities are represented. The official currency in use is the euro (EUR).
Kosovo is a multi-party parliamentary representative democratic republic, with legislative, executive, and judicial institutions. The Assembly of Kosovo is the country’s unicameral legislature, while executive authority is exercised by the Government of Kosovo.
Kosovo’s economy has continued to expand following the post-pandemic recovery. According to World Bank figures, Kosovo’s real gross domestic product (GDP) grew by 4.1% in 2023 and an estimated 4.4% in 2024, with growth projected at 3.8% in 2025.
Kosovo is a member of several international organisations, including the International Monetary Fund (IMF) and the World Bank. It is not a member of the United Nations (UN), and its membership in the European Union (EU) remains pending. Kosovo submitted an application for EU membership in December 2022, but it has not yet been granted candidate status. Kosovo participates in regional trade arrangements, including the Central European Free Trade Agreement (CEFTA), which supports trade liberalisation with other regional markets. The Stabilisation and Association Agreement (SAA) between Kosovo and the European Union entered into force in April 2016, providing the main contractual framework for relations with the European Union and supporting trade liberalisation, regulatory alignment, and broader economic integration. In addition, visa-free travel for Kosovo passport holders to the Schengen Area entered into effect on 1 January 2024, marking an important step in Kosovo’s European integration process.
PwC Kosovo
In Kosovo, PwC provides a full range of assurance, tax, and advisory services. PwC has the knowledge and understanding of the local and global business climate to help clients reach their goals. At PwC Kosovo, each line of service is equipped with highly qualified, experienced professionals whose goal is to build trust in society and solve important problems.
Tax services include corporate compliance services in accounting, corporate, indirect, and employment tax compliance, as well as tax advisory on domestic and international taxation, transfer pricing, tax dispute resolution, and tax disclosures.
Quick rates and dates
| Corporate income tax (CIT) rates | |
|---|---|
| Headline CIT rate (%) |
10 |
| Corporate income tax (CIT) due dates | |
|---|---|
| CIT return due date |
31 March |
| CIT final payment due date |
31 March |
| CIT estimated payment due dates |
15 April, 15 July, 15 October, and 15 January |
| Personal income tax (PIT) rates | |
|---|---|
| Headline PIT rate (%) |
10 |
| Personal income tax (PIT) due dates | |
|---|---|
| PIT return due date |
31 March |
| PIT final payment due date |
31 March |
| PIT estimated payment due dates |
15 April, 15 July, 15 October, and 15 January |
| Value-added tax (VAT) rates | |
|---|---|
| Standard VAT rate (%) |
18 |
| Withholding tax (WHT) rates | |
|---|---|
| WHT rates (%) (Dividends/Interest/Royalties) |
Resident: NA/10/10; Non-resident: NA/10/10 |
| Capital gains tax (CGT) rates | |
|---|---|
| Headline corporate capital gains tax rate (%) |
Capital gains are subject to the normal CIT rate (10%). |
| Headline individual capital gains tax rate (%) |
Capital gains are subject to the normal PIT rate (10%). |
| Net wealth/worth tax rates | |
|---|---|
| Headline net wealth/worth tax rate (%) |
NA |
| Inheritance and gift tax rates | |
|---|---|
| Headline inheritance tax rate (%) |
NA |
| Headline gift tax rate (%) |
Taxable as ordinary income (10%) unless exemptions apply. |