Kosovo tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Kosovo tax profile.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 11 November 2026. Figures last changed 10 November 2026. Profile last reviewed 27 May 2026.
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| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Kosovo | 14.5% | 10% | 0% | 10%† | 9%† | 10% |
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Kosovo?
The top rate on a salary is 14.5%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 10% above EUR 5,400.
How are capital gains taxed in Kosovo?
The top rate on a long-term capital gain is 10%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Kosovo?
The top rate is 0% on dividends and 10% on interest. Rental income is taxed at up to 9%.
How is crypto taxed in Kosovo?
Kosovo taxes a gain on crypto assets as income, at up to 10%.
Does Kosovo tax foreign income?
Yes. Kosovo taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Kosovo have a wealth tax?
No. Kosovo has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Kosovo have an exit tax for individuals?
This is not verified yet: we have not checked whether Kosovo taxes unrealised gains when a resident leaves, so this page does not say that it does not.
When do you become tax resident in Kosovo?
The Kosovo day test (conflicting 183-day tax-administration and personal-income-tax residence definitions): 2024 administration law: at least 183 in a tax period; PIT law: more than 183 in any 12 months. A confirmed main residence or at least 184 days in one calendar year meets both published day tests. Exactly 183 days in a tax period, or more than 183 only across a calendar-year boundary, needs a scope decision from the Tax Administration. Its 2024 law also names vital interests and Kosovo public service abroad. Treaty residence needs separate review.
Residence decides whether Kosovo taxes you on these rates. See the Kosovo day-count test and count your own days.
Sources
The Kosovo profile cites 7 sources for these rules, 5 of them from a government or a statute.
- PwC Worldwide Tax Summaries — Kosovo net wealth/worth tax · summary, retrieved 2026-11-10
- Law 05/L-028, Articles 4, 6, 7, 31 and 51: resident income and net capital gains · official, retrieved 2026-11-03
- ATK 27 August 2024: quotes Law 08/L-142 Article 5; annual 0/8/10% schedule · official, retrieved 2026-11-03
- ATK individual PD guidance, questions 2, 7, 8, 14 and 19: net realized gains and dividends · official, retrieved 2026-11-03
- Administrative Instruction 01/2016, Article 37(4.2, 4.5): employee pension deduction · official, retrieved 2026-11-03
- ATK 25 March 2026 reminder: individual crypto gains use PIT · official, retrieved 2026-11-03
- PwC Worldwide Tax Summaries - Kosovo corporate withholding taxes · summary, retrieved 2026-11-11
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Kosovo with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Kosovo side by side with other countries, see every country or try the live demo.
Other countries in Eastern Europe: Albania, Armenia, Azerbaijan, Bosnia and Herzegovina, Bulgaria, Belarus.