Individual - ResidenceLast reviewed - 17 January 2023
An individual is considered resident for tax purposes if one is an individual with a principal residence in Kosovo or is physically present in Kosovo for 183 days or more in any tax period.
The fiscal year is the same as the calendar year (i.e. 1 January to 31 December).
In case a double tax treaty (DTT) between Kosovo and the resident’s country prescribes differently, the DTT provisions will prevail.