Kosovo VAT / Sales Tax

Detailed vat / sales tax rates and rules for Kosovo in 2026.

VAT / Sales TaxEUR

Kosovo applies a standard VAT rate of 18% with a reduced rate of 8%.

Standard Rate

18%

Registration Threshold

€30,000 in annual turnover

Reduced Rates

8% — Basic food products, water, electricity, pharmaceutical products, medical equipment, agricultural inputs, books, IT equipment0% — Exports, international transport

How Kosovo VAT / Sales Tax compares

Kosovo’s standard VAT / sales tax rate of 18% is the 53rd highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Europe’s regional average of 19.9%.