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Kosovo salary calculator 2026

Gross to net and net to gross — including pension contributions, payroll tax and the total employer cost, under the rules currently in force.

Practical tool

Work out a salary in seconds

Enter a gross or a net figure — the calculator immediately shows the pension contribution, the tax, the net pay and the total cost to the employer.

  • Pension contributions: 5% employee + 5% employer.
  • Payroll tax: 0% up to EUR 250, 8% on EUR 250–450, 10% above EUR 450.
  • Employer cost: gross salary plus the 5% employer contribution.
  • Minimum wage from 1 July 2026: EUR 500 gross per month (EUR 3 per hour).
EUR

Enter the monthly gross salary to calculate the net pay and the total employer cost.

Gross—
Pension contribution (5%)—
Taxable base—
Payroll tax—
Net—
Total employer cost—
Net Payroll tax Pension
An indicative estimate based on the rules currently in force in Kosovo. For specific cases (exemptions, other sources of income), please get in touch. Taxable base = gross − 5% pension. Tax: 0% up to 250, 8% on 250–450, 10% above 450 EUR.

How net salary is calculated in Kosovo

  1. A 5% pension contribution is deducted from the gross salary and paid to the Kosovo Pension Savings Trust.
  2. The remainder (the taxable base) is subject to progressive payroll tax: 0% up to EUR 250, 8% on EUR 250–450 and 10% above EUR 450 per month.
  3. What is left is the net salary — the amount the employee takes home.
  4. The employer also pays a further 5% contribution, so the total cost is the gross salary plus 5%.

Quick examples

Gross salaryNet salaryEmployer cost
500.00 EUR456.50 EUR525.00 EUR
600.00 EUR542.00 EUR630.00 EUR
800.00 EUR713.00 EUR840.00 EUR
1,000.00 EUR884.00 EUR1,050.00 EUR

Minimum wage 2026

Under Government of Kosovo decision no. 10/273, the minimum wage from 1 July 2026 is EUR 500 gross per month (EUR 3 per hour) for regular full-time work; from 1 January to 30 June 2026 it was EUR 425 gross. On a gross salary of EUR 500, the net figure is EUR 456.50.

Questions about payroll, contributions or the monthly filings? See the tax deadlines or get in touch — our accounting service covers payroll and the related declarations.

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