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, one stays in Kosovo for at least 183 days during a tax period, or one has one’s centre of vital interests (i.e. one’s 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.