Kosovo
Individual - Taxes on personal income
Last reviewed - 26 February 2024Taxpayers 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 3,000 euros (EUR)/year.
- 8% for salaries between EUR 3,000.01 and EUR 5,400/year.
- 10% for salaries above EUR 5,400.01/year.