DoubleTaxationTaxes on salary: Kosovo preliminary data
How much income tax and social contributions are paid on a salary in Kosovo, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | €60,001 |
|---|---|
| Income tax | €5,352 |
| Employee contributions | €3,000 |
| Take-home pay | €51,649 |
| Employer contributions and payroll taxes | €3,000 |
| Employer's labour cost | €63,001 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 | €60,000 | €120,000 |
|---|---|---|---|
| Sole proprietor | €4,782 17.7 % | €9,912 18.4 % | €20,172 18.7 % |
| Company | €2,700 10.0 % | €5,400 10.0 % | €10,800 10.0 % |
| Sole proprietor · Tatimi i prezumuar (presumptive quarterly tax for individual businesses) — services, professional, craft and entertainment activities | €2,700 10.0 % | above the regime's limit | above the regime's limit |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Kosovo yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 1.000012 EUR (ECB euro reference rate (Kosovo uses the euro unilaterally), 2026-01-02) ↗
Sources
- Official Gazette of Kosovo — Law No. 08/L-142 amending PIT brackets (GZ 18/2024)
- Official Gazette of Kosovo — Law No. 05/L-028 on Personal Income Tax (dividend exemption art. 8, presumptive tax art. 43)
- Official Gazette of Kosovo — Law No. 06/L-105 on Corporate Income Tax
- Official Gazette of Kosovo — Law No. 04/L-101 on Pension Funds of Kosovo (art. 6.12 self-employed contributions; art. 37.2 employee contributions not subject to PIT)
- Official Gazette of Kosovo — Law No. 10/L-028 on Mandatory Health Care Insurance (GZ 11/2026)
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.