Country tax profile · 2026
Kosovo corporate tax
How Kosovo taxes corporate
The standard corporate profits tax in Kosovo is 10%. 10% standard CIT. Small businesses with gross annual income under EUR 30,000 are exempt from CIT but pay quarterly gross-receipts tax (3% production/trade/transport, 9% services). Confirmed on PwC (Kosovo IS covered, contrary to the task's caveat).
Compiled by MyNomadWorld for Kosovo and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Kosovo's corporate tax compares
Kosovo's corporate tax of 10% is the 157th highest of the 180 countries we track, against a global average of 21.2% and a Europe average of 17%.
Countries with a similar corporate tax
Andorra (10%) · Bulgaria (10%) · Paraguay (10%) · Qatar (10%) · North Macedonia (10%) · Bosnia and Herzegovina (10%)
Who is a tax resident of Kosovo?
Resident if: permanent/usual home in Kosovo, OR 183+ days in the calendar year, OR centre of vital interests in Kosovo. Treaty rules prevail.
Related Kosovo taxes
Moving to Kosovo?
Get matched with a vetted Kosovo tax & immigration advisor who handles residency and the exit from your current country.
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What is the corporate tax rate in Kosovo?
The standard corporate profits tax in Kosovo is 10%. 10% standard CIT. Small businesses with gross annual income under EUR 30,000 are exempt from CIT but pay quarterly gross-receipts tax (3% production/trade/transport, 9% services). Confirmed on PwC (Kosovo IS covered, contrary to the task's caveat)