Why Kosovo?

A jurisdiction worth examining. Never a shortcut.

General information published for context. It is not advice, is not maintained as a current record, and Balkan Key does not issue tax, customs, legal or banking opinions in its own name.

10%

Corporate income tax

Kosovo’s corporate income tax rate is 10 per cent of taxable income.

0%

Dividends

Dividends paid or received are exempt from Kosovo corporate income tax. Tax treatment outside Kosovo remains a separate question.

EU–Kosovo SAA

Preferential trade framework

The Stabilisation and Association Agreement provides preferential trade access for qualifying goods of Kosovo origin, subject to rules of origin and applicable product requirements.

Relevance

Three facts.

Their relevance depends on the mandate.

General information only.