Kosovo

Paying Taxes in

Kosovo

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 5 32 10.0% taxable income 9.1
Social Security 12 42 5.0% employees' remuneration 5.6
Annual business license 1 EUR 400 Fixed fee (per schedule) 0.5
Advertising tax 0 EUR 250 electronic bill-board 0.3 not included
Property tax 2 EUR 0.01 Value of building 0.1
Vehicle tax 1 EUR 20 Fixed amount 0
Value Added Tax 12 90 16.0% value of supply not included
Totals: 33 164 15.4
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