Law on Value Added Tax (VAT)
Law No. 05/L-037The 18% and 8% rates, registration above €30,000, monthly filing, input deductions and VAT refunds.
Tax library
Kosovo tax legislation and TAK procedures
The official texts of Kosovo's tax laws — download the PDFs straight from our site, or open the official source. The laws are published in Albanian.
Key tax laws
Law on Corporate Income Tax (CIT)
Law No. 06/L-105The 10% rate, quarterly instalments, deductible and non-deductible expenses, and the regime for small businesses.
Law on Personal Income Tax (PIT)
Law No. 05/L-028Tax brackets on salaries and other income, withholding at source and the annual tax return. Amended by Law No. 08/L-142 (2024).
Law on Tax Procedure and Administration
Law No. 08/L-257 (2024)How TAK, the Kosovo tax authority, operates: filing, tax assessment, audits, appeals and administrative penalties.
Law on Accounting, Financial Reporting and Auditing
Law No. 06/L-032Financial statements, the classification of companies, statutory audit requirements and the licensing of auditors.
TAK procedures and electronic services
EDI — electronic tax filing (TAK)
TAK — full legislation and administrative instructions
TAK — general information on taxes in Kosovo
Official Gazette of the Republic of Kosovo
KBRA — business registration in Kosovo
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These documents are the official texts published by TAK, the Official Gazette and the institutions of the Republic of Kosovo, all in Albanian. Updated: July 2026. For the most recent amendments, always consult the official source.