Individual - Other issues

Last reviewed - 21 July 2021

Treatment of flow-thru business entities

Partnerships are not taxed as they are not recognised as a business entity for tax purposes. Each partner pays their respective share of tax on an individual basis.

Work permits

A foreigner in the Republic of Kosovo may work on the basis of a permit issued for temporary residence and employment or a short-term work permit.

Employment residence may be issued on basis of an annual quota or separate to it.

A foreigner may work in the Republic of Kosovo only in those jobs for which temporary residence permit for work or short-term work permit has been issued, and solely with the employer with which the employment relationship was established.

Residence permits

Types of residence in the Republic of Kosovo are:

  • Short-term residence: Residence of a foreigner of up to three months within the period of six months without visa or with visa, if required.
  • Temporary residence: Employment, employment of a posted worker, family reunification, secondary and higher education, humanitarian grounds.
  • Permanent residence: See below.

Temporary residence permit is issued for a period of one year.

Residence permit for persons enjoying refugee status will be issued with a validity of at least three years and renewable unless compelling reasons of national security or public order otherwise require.

A permanent residence permit may be granted to a foreigner who at the time of submission of the application has a temporary residence permit continuously for a period of five years in the Republic of Kosovo.

A foreigner holding a permanent residence has the right to:

  • Employment and self-employment.
  • Vocational training.
  • Education and student scholarship.
  • Social welfare, right to pension, and medical insurance.
  • Access to goods and services and the supply of goods and services.
  • Freedom of association and affiliation and membership of an organisation representing workers or employers or of any organisation whose members are engaged in a specific occupation, including the benefits conferred by such organisation.