Tax Rates & Filing Deadlines

Comprehensive tax reference for businesses operating in Kosovo. Source: ATK.

Tax Type	Rate	Details
Value Added Tax (VAT)	8% / 18%	Standard 18%, Reduced 8%. Mandatory if annual turnover >€30,000
Corporate Income Tax (CIT) — Large	10%	Annual gross income >€30,000 (or voluntary opt-in)
CIT — Small (Trade)	3%	Income ≤€30,000 — Trade, transport, agriculture
CIT — Small (Services)	9%	Income ≤€30,000 — Services, professional, artisanal
Personal Income Tax (PIT)	0-10%	0% ≤€250/mo, 8% €250-450, 10% >€450
Pension Contribution	5% + 5%	5% employee + 5% employer = 10% total (mandatory)
Withholding Tax — Rent	9%	Withheld at source on rental payments
Rent Tax	10%	Applicable on rental income
Withholding — Interest	10%	Withheld on interest payments
Withholding — Property Rights	10%	Withheld on property rights payments
Withholding — Non-Residents	5%	5% or per Double Taxation Agreement (DTA)
Withholding — Specific Categories	1-3%	1% or 3% depending on business status

VAT Registration — Who Must Register?

Understanding VAT liability in Kosovo:

Companies with annual turnover exceeding €30,000 MUST register for VAT.
VAT-registered companies must file monthly VAT declarations (TV form) between 1st–20th.
VAT-registered companies must also file purchase (LB) and sales (LSH) books monthly.
Non-VAT companies do NOT file VAT declarations — simpler accounting requirements.
Voluntary VAT registration is available for businesses below the €30,000 threshold.

Personal Income Tax Breakdown

Progressive tax rates for employees (withheld at source by employer):

Rate	Monthly	Annual
0%	€0 – €250	€0 – €3,000
8%	€250.01 – €450	€3,000.01 – €5,400
10%	€450.01 +	€5,400.01 +

Tax Filing Deadlines & Forms

Complete list of tax forms and filing deadlines in Kosovo:

#	Form	Code	Deadline
1	VAT Declaration	`TV`	1st – 20th monthly
2	Withholding Tax on Salaries & Pensions	`WM/CM`	1st – 15th monthly
3	Withholding on Rent, Interest, Non-Residents	`WR`	1st – 15th monthly
4	Quarterly – Rent & Intangibles	`IR`	1st – 15th quarterly
5	Quarterly – Small Individual Business	`IS`	1st – 15th quarterly
6	Quarterly – Large Individual Business	`IL`	1st – 15th quarterly
7	Quarterly – Small Corporations	`QS`	1st – 15th quarterly
8	Quarterly – Large Corporations	`QL`	1st – 15th quarterly
9	Annual PIT Declaration	`PD`	Jan 1 – Mar 31
10	Annual CIT Declaration	`CD`	Jan 1 – Mar 31
11	Annual PIT – Individual	`DI`	Jan 1 – Mar 31
12	Partnership Income Tax	`DO`	Jan 1 – Mar 31
13	Purchase Book (VAT Declarants)	`LB`	1st – 20th monthly
14	Sales Book (VAT Declarants)	`LSH`	1st – 20th monthly
15	Financial Statements	`PF`	Jan 1 – Mar 31

Source: Kosovo Tax Administration (ATK) — atk-ks.org

Tax Type

Rate

Details

Value Added Tax (VAT)

8% / 18%

Standard 18%, Reduced 8%. Mandatory if annual turnover >€30,000

Corporate Income Tax (CIT) — Large

10%

Annual gross income >€30,000 (or voluntary opt-in)

CIT — Small (Trade)

Income ≤€30,000 — Trade, transport, agriculture

CIT — Small (Services)

Income ≤€30,000 — Services, professional, artisanal

Personal Income Tax (PIT)

0-10%

0% ≤€250/mo, 8% €250-450, 10% >€450

Pension Contribution

5% + 5%

5% employee + 5% employer = 10% total (mandatory)

Withholding Tax — Rent

Withheld at source on rental payments

Rent Tax

10%

Applicable on rental income

Withholding — Interest

10%

Withheld on interest payments

Withholding — Property Rights

10%

Withheld on property rights payments

Withholding — Non-Residents

5% or per Double Taxation Agreement (DTA)

Withholding — Specific Categories

1-3%

1% or 3% depending on business status

Rate

Monthly

Annual

€0 – €250

€0 – €3,000

€250.01 – €450

€3,000.01 – €5,400

10%

€450.01 +

€5,400.01 +

Form

Code

Deadline

VAT Declaration

TV

1st – 20th monthly

Withholding Tax on Salaries & Pensions

WM/CM

1st – 15th monthly

Withholding on Rent, Interest, Non-Residents

WR

1st – 15th monthly

Quarterly – Rent & Intangibles

IR

1st – 15th quarterly

Quarterly – Small Individual Business

IS

1st – 15th quarterly

Quarterly – Large Individual Business

IL

1st – 15th quarterly

Quarterly – Small Corporations

QS

1st – 15th quarterly

Quarterly – Large Corporations

QL

1st – 15th quarterly

Annual PIT Declaration

PD

Jan 1 – Mar 31

Annual CIT Declaration

CD

Jan 1 – Mar 31

Annual PIT – Individual

DI

Jan 1 – Mar 31

Partnership Income Tax

DO

Jan 1 – Mar 31

Purchase Book (VAT Declarants)

LB

1st – 20th monthly

Sales Book (VAT Declarants)

LSH

1st – 20th monthly

Financial Statements

PF

Jan 1 – Mar 31