Kosovo Capital Gains Tax
Detailed capital gains tax rates and rules for Kosovo in 2026.
Capital GainsEUR
Capital gains are taxed at 10% on the net gain from disposal of assets including real estate and securities.
Standard Rate
10%
Exemptions
- Gains from sale of a primary residence may be exempt under certain conditions
How Kosovo Capital Gains compares
Kosovo’s capital gains tax rate of 10% is the 115th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Europe’s regional average of 17.8%.
Kosovo
10%
Europe average
17.8%
Global average
13.8%