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 960 euros (EUR)/year.
- 4% for salaries between EUR 960 and EUR 3,000/year.
- 8% for salaries between EUR 3,000 and EUR 5,400/year.
- 10% for salaries above EUR 5,400/year.