Individual - Residence

Last reviewed - 26 February 2024

An individual is considered resident for tax purposes if one is an individual whose temporary, usual, main residence is in Kosovo; or if he/she stays in Kosovo for at least 183 days during a tax period; or has his/her center of vital interests, his/her personal, financial or social relations, in Kosovo. 

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.