Kosovo
Kosovo: 5 company types, its taxes, banking and business environment.
Forming a company
Company types in Kosovo
The 5 forms a founder can choose here, each with its own figures. Open one for its sources.
Doing business here
Business accounts
Providers whose own published list of countries names Kosovo. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Kosovo.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Kosovo: where to register, file and check.
Blocs and agreements
The trade arrangements Kosovo belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
Kosovo’s own position
- Customs territory
- Its own
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Legjislacioni doganor i Republikës se Kosovës do të zbatohet në mënyrë unike në tërë Kosovën.
- VAT territory
- Its own
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This Law establishes the system of Value Added Tax in the territory of the Republic of Kosovo.
- Central European Free Trade Agreement (CEFTA 2006)
- Inside
Kosovo is listed as a CEFTA economy on the CEFTA Secretariat's trade portal (as 'Kosovo*') and by Kosovo's investment agency KIESA as one of the seven non-EU CEFTA parties. The date of participation and the capacity in which Kosovo signed were not read from the agreement text, which could not be retrieved.
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In this part of the CEFTA Web Portal you will find the most important customs import/export procedures separately for each CEFTA Economy.
- Agreements in force
- The authority’s own list read 27 Oct 2026
In regional arrangements
- Central European Free Trade Agreement (CEFTA 2006)
- Free trade area · since 26 July 2007
Covers goods, investment, public procurement.
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The Parties agree that in the event of any eligible Party becoming a member of the European Union, that Party will withdraw from this Agreement.
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 10%Official atk-ks.org as of 2026-10-15 · the rate for the Shoqëri me përgjegjësi të kufizuar (SH.P.K.)
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Taxpayers with annual gross income over €30,000 and those who have voluntarily opted to be taxed on real income are taxed at the rate of 10%
- Distributions
- Not in our records
- Audit
- Net turnover over 4,000,000 EUR: audit opinion by a firm registered in Kosovo; at or below it: a review report of an independent auditor (Law 06/L-032 art. 8.1, for small and medium enterprises). Micro-enterprise reporting is set by KKRF sub-legal acts (art. 9).Official The registry or ministry page as of 2026-10-15
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1.3. shoqëritë tregtare të cilat i plotësojnë kriteret e nenit 5, paragrafëve 3., 4., 9. dhe
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- Not in our records
VAT
The tax on what the company sells in Kosovo, and when it must register, as the tax authority states it.
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for Kosovo.
Tax calendar
When the main returns and payments fall due in Kosovo, tax year 2026, as the tax authority states it.
- Corporate tax return
- 31 March · each year
The annual corporate income tax return and payment window is 1 January to 31 March of the year following the tax period.
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Formular i Deklarimit vjetor dhe pagesën për tatimin në të Ardhurat e Korporatave CD Prej 1 janar deri 31 mars
- Corporate tax, final payment
- 31 March · each year
The form is the annual declaration and payment, due 1 January to 31 March of the year following the tax period; any balance after the quarterly advance instalments is paid with it.
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Formular i Deklarimit vjetor dhe pagesën për tatimin në të Ardhurat e Korporatave CD Prej 1 janar deri 31 mars
- Corporate tax, instalments
- Set each year by decree · each quarter
The quarterly advance payment statement is filed and paid in the first fifteen days of each quarter, i.e. by 15 January, 15 April, 15 July and 15 October.
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Pasqyra tremujore e pagesës paradhënie për korporatat e mëdha QL Prej 1 deri 15 të çdo tremujori
- Personal income-tax return
- 31 March · each year
The annual personal income tax return window is 1 January to 31 March of the year following the tax period.
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Formular i Deklarimit vjetor dhe pagesën për tatimin mbi të Ardhurat Personale PD Prej 1 janar deri 31 mars
- Personal income tax, final payment
- 31 March · each year
The form is the annual declaration and payment, due 1 January to 31 March of the year following the tax period.
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Formular i Deklarimit vjetor dhe pagesën për tatimin mbi të Ardhurat Personale PD Prej 1 janar deri 31 mars
- Personal income tax, instalments
- Set each year by decree · each quarter
The quarterly advance payment statement is filed and paid in the first fifteen days of each quarter, i.e. by 15 January, 15 April, 15 July and 15 October.
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Pasqyra tremujore e pagesës paradhënie për bizneset e mëdha individuale IL Prej 1 deri 15 të çdo tremujori
- VAT return
- Day 20 of the following month · each month
The VAT return and payment are filed in the first twenty days of each month, i.e. by the 20th of the month following the tax period.
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Formulari i deklarimit dhe pagesës së TVSH TV Prej 1 deri 20 të çdo muaji
- Payroll withholding
- Day 15 of the following month · each month
The monthly statement of withholding tax on salaries and pension contributions is filed and paid in the first fifteen days of each month, i.e. by the 15th of the month following the tax period.
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Pasqyra mujore e tatimit në burim në paga dhe kontribute pensionale WM/CM Prej 1 deri 15 të çdo muaji
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Kosovo yet.
Economy and trade
What it exports
Goods Kosovo exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Kosovo’s own trade; it does not compare places.
Not in our records The trade data we use (CEPII BACI, January 2026 release) does not report Kosovo separately.