Kosovo's headline corporate income tax (CIT) rate is 10.
The headline personal income tax (PIT) rate is 10.
The standard VAT/GST (or equivalent consumption tax) rate is 18. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
An individual is a Kosovo tax resident if their temporary, usual, or main residence is in Kosovo, if they stay in Kosovo at least 183 days during a tax period (the calendar year), or if their center of vital interests (personal, financial, or social relations) is there. A non-resident sole trader/sole proprietorship staying more than 183 days in a 12-month period is also treated as resident. Treaty provisions prevail where a DTT applies. Residents are taxed on worldwide income; non-residents only on Kosovo-source income.
Kosovo has no CFC regime.
Kosovo has no thin capitalization rules.
Kosovo has established double tax treaties with 21 countries as of 2024, per its own Tax Administration (ATK) - a comparatively small network reflecting Kosovo's recent statehood (declared 2008) and limited international recognition, which constrains its ability to conclude treaties with some jurisdictions. There is no comprehensive Kosovo-US income tax treaty.