Country tax profile · 2026
Kosovo inheritance tax
How Kosovo taxes inheritance
Exempt for close family; other heirs taxed at PIT rates on amounts over EUR 5,000 Exempt (spouse, biological/adopted children, parents)
Compiled by MyNomadWorld for Kosovo and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Kosovo compares
141 of 197 countries we track have no inheritance or estate tax. Kosovo is not one of them.
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 inheritance tax FAQ
What is the inheritance tax rate in Kosovo?
Exempt for close family; other heirs taxed at PIT rates on amounts over EUR 5,000 Exempt (spouse, biological/adopted children, parents)