Country tax profile · 2026
Kosovo income tax
How Kosovo taxes income
Kosovo taxes personal income at rates up to 10%. Residents are taxed on worldwide income, foreign and Kosovan, but the top rate is only 10%.
Compiled by MyNomadWorld for Kosovo and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Kosovo income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| up to 3,000 EUR | 0% |
| up to 5,400 EUR | 8% |
| over the top bracket | 10% |
National brackets; local or regional surcharges may apply on top.
How Kosovo's income tax compares
Kosovo's top income tax of 10% is the 167th highest of the 197 countries we track, against a global average of 27.9% and a Europe average of 30.8%.
Countries with a similar income tax
Libya (10%) · Timor-Leste (10%) · Turkmenistan (10%) · Andorra (10%) · Bulgaria (10%) · Romania (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.
See advisors →Kosovo income tax FAQ
What is the income tax rate in Kosovo?
Kosovo taxes personal income at rates up to 10%. Residents are taxed on worldwide income, foreign and Kosovan, but the top rate is only 10%.