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 |
- Capital gains are considered as part of the company’s ordinary business income and subject to corporate income tax under the general rules.
- Branches are taxed under the general corporate income rules only on income gained from the sources in Kosovo.
- No withholding tax applies to dividends distributed from a Kosovo resident company that is subject to corporate income tax.
- 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
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