Kosovo

Individual - Other taxes

Last reviewed - 14 February 2020

Social security contributions

Both employer and employee are subject to compulsory pension contributions in Kosovo. The total compulsory contribution is 10%, where 5% represents the employee’s share (withheld from gross wages) and 5% the employer’s share.

Employers and employees may contribute additional pension contribution up to 30% (15%+15%).

Consumption taxes

See the Other taxes section of Kosovo’s Corporate tax summary for a detailed overview of value-added tax (VAT).

Net wealth/worth taxes

There are no net wealth/worth taxes in Kosovo.

Inheritance, estate, and gift taxes

Assets received as a result of inheritance (regardless of value) if the person inheriting (i.e. the heir) is a spouse, biological or adopted child, or parent of the deceased are exempt from PIT.

In cases where the heir is a person other than the above-mentioned and the inherited value exceeds EUR 5,000, the amount above shall be taxed according to the PIT rates applicable (i.e. 0% to 10%).

Monetary gifts or gifts given as benefits in kind received by residents are treated as taxable income if the value of such gift exceeds EUR 5,000 in a tax period.

Gifts either monetary or as benefits in kind between spouses, a parent to their natural born or legally adopted children, or from children to their parents are exempt from income regardless of the amount or value of the gift.

Property taxes

See the Other taxes section of Kosovo’s Corporate tax summary for a detailed overview of property taxes.

Luxury and excise taxes

See the Other taxes section of Kosovo’s Corporate tax summary for a detailed overview of excise taxes.