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Business Environment

 

Kosovo is an attractive destination in the region for your business. Part of CEFTA since 2007, Kosovo benefits from non-reciprocal, customs-free access to the EU market, based on the EU Autonomous Trade Preference Regime. Kosovo enjoys free custom trade with the US and Turkey, and trade connections with Japan and Norway. Click here for more information.

 

Interested in learning more on how to do trade with Kosovo, including: procedures, legislation, step-by-step manuals for import and export processes? Check out the following
Kosovo International Trade Guide
Ministry of Trade and Industry of Kosovo

 

1. Taxes & Customs

Corporate Income Tax

Corporate Income Tax is paid every three months, depending on business turnover.
The rate is 10% for businesses that have an annual turnover of over 50,000€.

Value Added Tax

Almost all businesses and importers are subject to Value Added Tax (VAT). The VAT rate stands at 16% and is levied on all goods and services except for certain capital and agricultural goods (on which it is 0%). Exporters received full VAT reimbursement for exported goods. Click here for more information.

Personal Income Tax

This is a progressive tax on income and applies to all natural persons residing in Kosovo who receive income from Kosovo or foreign sources.
€0-80:0%
€80-250:4%
€250-450:8%
€450+:10%

Customs

Customs tariffs on imports in Kosovo:

• 0% for goods imported from Montenegro and Serbia
• 1% for goods from Macedonia and Albania according to the free trade agreement
• 10% for goods imported from all the other countries

 

 

Click here for more details

Duty and/or VAT Exempt goods

- List of agricultural products exempt from VAT:
- List of goods imported for certain business activities exempt from VAT

3.Chambers of Commerce Operating in Kosovo

American Chamber of Commerce Kosovo

http://www.amchamksv.org/

Dutch Chamber of Commerce no web page;

contact information: +381(0)38 724 460

 

 

 

 

British Chamber of Commerce Kosovo

http://bcck.co.uk/

Kosovo Turkey Chamber of Commerce

http://www.kt-to.org/

Kosovo Chamber of Commerce

http://www.oek-kcc.org/