Kosovo

Individual - Taxes on personal income

Last reviewed - 22 January 2025

Taxpayers for personal income tax (PIT) purposes are considered resident and non-resident individuals, personal business enterprises, partnerships, or associations.

Resident taxpayers are taxed on foreign and Kosovo-source income. Non-resident taxpayers are taxed only on their Kosovo-source income.

Personal income tax rates

Progressive tax rates ranging from 0% to 10% are applied to gross income in the following manner:

0% for salaries up to and including 3,000.00 euros (EUR)/year.
8% for salaries between EUR 3,000.01 and EUR 5,400.00/year.
10% for salaries of EUR 5,400.01/year and above.