Europe · Tax guide

Kosovo

Kosovo uses the euro, taxes company profits at 10% and charges VAT at 18% once turnover passes €30,000. Taxes are administered by the Tax Administration of Kosovo (ATK).

Updated 1 October 2026 · 0 of 4 figures checked against official sources

Check your obligations

At a glance

Corporate income tax
10%

Flat rate

VAT
18%

Reduced rate on some goods

VAT registration
€30,000

Annual turnover

Withholding on payments abroad
10%

Interest and royalties

Corporate income tax

Companies pay 10%, with quarterly instalments and the annual return due by 31 March. Small businesses can pay a tax on gross income instead.

VAT

VAT is 18%, with a reduced rate on basic goods. Registration is required once annual turnover exceeds €30,000. Returns are filed monthly by the 20th through EDI.

Payments abroad

Interest and royalties paid to non-residents carry 10% withholding, with a lower rate on some services, unless a treaty lowers it.

Key dates

  • By the 20th of each monthVAT return
  • QuarterlyIncome tax instalments
  • 31 MarchAnnual income tax return

Figures and sources

4 figures
  • Corporate income tax rate10%
    Law on Corporate Income Tax
    Under professional review
  • Standard VAT rate (8% reduced)18%
    Law on VAT
    Under professional review
  • Annual turnover above which VAT registration is required€30,000
    Law on VAT
    Under professional review
  • Withholding on interest and royalties paid to non-residents (5% on some services)10%
    Law on Corporate Income Tax
    Under professional review

Indicative only. This assessment is a high-level overview of tax obligations in Kosovo based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Kosovo (a Kosovo tax adviser) before making compliance decisions.