Kosovo

Individual - Residence

Last reviewed - 28 January 2021

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 prescribe differently, the DTT provisions will prevail.