Ernst & Young Certified Auditors ltd Kosovo SHPK
Pashko Vasa 16/7- Pejton
10000 Prishtine, Republic of Kosovo
Tel : +381 38 220 155
Country Tax Leader
Piotr Wielinski (resident in Sofia, Bulgaria)
Tel: +359 2 8177130
Global Compliance and Reporting
Tel: +355 4 241 9575, ext. 127
|Corporate Income Tax||10%||A|
|Capital Gains Tax||10%|
|Net Operating Losses (years)|
|Royalties from, for example, patents, know-how||10%||C|
A) Insurance institutions operating in Kosovo are subject to tax at a rate of 5% on the gross premiums accrued during the tax period.
B) Interest on financial instruments issued or guaranteed by a public authority of Kosovo are exempt from tax.
C) This withholding tax applies to payments to residents and non-residents.
D) Under the corporate income tax law, a "nonbusiness natural person" is a natural person without a registered business activity.
E) This withholding tax applies to payments to non-residents.