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Kosovo

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Tax authorities

Mother Teresa St, Goverment Building
Republic of Kosova, Pristina, 10000

Tax rates at a glance

(As of January 1 2012)

Corporate income tax rate 10%
Capital gains tax rate 10% (a)
Branch tax rate 10% (b)
Withholding tax
  Dividends 0% (c)
  Interest 10% (d)
  Royalties from patents and licences 10% (d)
  Branch remittance tax N/A
Net operating losses (years)
  Carryback N/A
  Carryforward Seven
  1. Capital gains are considered as part of the company’s ordinary business income and subject to corporate income tax under the general rules.
  2. Branches are taxed under the general corporate income rules only on income gained from the sources in Kosovo.
  3. No withholding tax applies to dividends distributed from a Kosovo resident company that is subject to corporate income tax.
  4. 10% applies to interest and royalties payments made by a Kosovo resident company to non-resident companies.

Source: Professionals from Eurofast Global, Prishtina Office/Kosovo

Kosovo

Rudina Hoxha and Panayiotis Diallinas
Eurofast Global
Kosovo

Rudina Hoxha and Panayiotis Diallinas of Eurofast Global discuss how Kosovo is trying to improve the business climate for taxpayers

[Show full article]

See also

Kosovo
Central and Eastern Europe