The simple tax system of Kosovo

Kosovo has a simple tax system and relatively low tax rates. A risky feature of Kosovo’s tax system is the high dependence on border taxes. In order to have a more EU-compatible fiscal policies and legislation, Kosovo has developed a fiscal system based on the best experiences and policies of the EU.


This applies to both tax and customs policies including direct and indirect taxes (Corporate Income Tax, Personal Income Tax, Value Added Tax, Customs Duty, Excise, etc.). The tax system in Kosovo consists of a package of tax laws and administrative instructions.

Read interesting aspects of the tax system of Kosovo to learn more about the policy and the tax rates, which aim to attract the intention of the foreign investors.