Kosovo
Overview
Last reviewed - 13 January 2026Quick 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. |