Kosovo Personal Income Tax Rate

The Personal Income Tax Rate in Kosovo stands at 10 percent. Personal Income Tax Rate in Kosovo averaged 10.00 percent from 2013 until 2025, reaching an all time high of 10.00 percent in 2014 and a record low of 10.00 percent in 2014. source: Ministry of Finance, Republic of Kosovo

Personal Income Tax Rate in Kosovo is expected to reach 10.00 percent by the end of 2025, according to Trading Economics global macro models and analysts expectations. In the long-term, the Kosovo Personal Income Tax Rate is projected to trend around 10.00 percent in 2026, according to our econometric models.

Related	Last	Previous	Unit	Reference
Corporate Tax Rate	10.00	10.00	percent	Dec 2025
Personal Income Tax Rate	10.00	10.00	percent	Dec 2025
Sales Tax Rate	18.00	18.00	percent	Dec 2025
Social Security Rate	10.00	10.00	percent	Dec 2025
Social Security Rate For Companies	5.00	5.00	percent	Dec 2025
Social Security Rate For Employees	5.00	5.00	percent	Dec 2023

In Kosovo, the Personal Income Tax Rate is a tax collected from individuals and is imposed on different sources of income like labor, pensions, interest and dividends. The benchmark we use refers to the Top Marginal Tax Rate for individuals. Revenues from the Personal Income Tax Rate are an important source of income for the government of Kosovo.