Kosovo Corporate Income Tax
Detailed corporate income tax rates and rules for Kosovo in 2026.
Corporate TaxEUR
Kosovo levies corporate income tax at a flat 10%. Small businesses may use simplified presumptive taxation based on turnover. Kosovo offers incentives for new investments and employment creation.
Standard Rate
10%
Additional Notes
Tax losses can be carried forward for 7 years. Kosovo is developing its transfer pricing and anti-avoidance framework. The country has limited ability to join international tax organizations due to recognition issues.
How Kosovo Corporate Tax compares
Kosovo’s corporate tax rate of 10% is the 180th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Europe’s regional average of 19%.
Kosovo
10%
Europe average
19%
Global average
22.2%
