Kosovo

Overview

Last reviewed - 13 January 2026

Kosovo 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.

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 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 EU 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.

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.

NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement)

NP stands for Not Provided (i.e. the information is not currently provided in this chart)

All information in this chart is up to date as of the 'Last reviewed' date on the corresponding territory Overview page. This chart has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this chart, and, to the extent permitted by law, PwC does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.