Kosovo Tax Tables 2023 - Tax Rates and Thresholds in Kosovo
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This page contains the tax table information used for the calculation of tax and payroll deductions in Kosovo in 2023. These tax tables are used for the tax and payroll calculators published on iCalculator™ XK, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Kosovo or would like to add to or suggest amendments to the information herein then please contact us.
2023 Tax Tables [Quick Links]
Related Calculators
Kosovo Personal Income Tax Tables in 2023
The Income tax rates and personal allowances in Kosovo are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Kosovo Tax Calculator 2023.
Kosovo Residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from € 0.000.00 | to | € 960.00 |
| 4% | Income from € 960.01 | to | € 3,000.00 |
| 8% | Income from € 3,000.01 | to | € 5,400.00 |
| 10% | Income from € 5,400.01 | | and above |
Kosovo Non-residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from € 0.000.00 | to | € 960.00 |
| 4% | Income from € 960.01 | to | € 3,000.00 |
| 8% | Income from € 3,000.01 | to | € 5,400.00 |
| 10% | Income from € 5,400.01 | | and above |
In Kosovo, social security deductions made by employees are considered deductible expenses when calculating taxable income. This means that the amounts contributed towards social security by employees can be subtracted from their gross income before income tax is applied. This provision helps to lower the taxable income of individuals, thereby reducing their overall income tax liability and ensuring that the net effect of social security contributions does not unduly burden the taxpayer.
Kosovo Social Security and Payroll Deduction Rates in 2023
In Kosovo, both employees and employers contribute to social security and payroll deductions as mandated by law. These contributions fund a variety of social security programs intended to provide financial protection and support to workers, their families, and the broader community in times of need. The system is designed to cover risks associated with old age, disability, health, and unemployment.
Kosovo Social Security in 2023: Rates for Employers and Employees| Category | Employee | Employer | Total |
|---|
| Social security (SSS) | 5% | 5% | 10% |
| Pension Contribution | 15% | 15% | 30% |
Kosovo Social Security and Payroll Deduction in 2023: Earnings Thresholds for Employers and Employees| Category | Employee | Employer |
|---|
| Min. | Max. | Min. | Max. |
|---|
| Social security (SSS) | n/a | n/a | n/a | n/a |
| Pension Contribution | n/a | n/a | n/a | n/a |
Kosovo VAT Rates in 2023
VAT rates for Kosovo are reviewed annually, you can use the VAT Calculator to calculate VAT due in Kosovo or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.
Kosovo VAT Rates| VAT Rate | VAT Description |
|---|
| 18% | Standard Rate |
Historic Tax Tables supported for Kosovo
The following tax tables are supported by iCalculator™ XK as part of the suite of free tax tools we provide for Kosovo.