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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%

Countries with a similar capital gains rate

Kosovo Capital Gains FAQ