The corporate income tax rate in Kosovo is 10%.
Taxpayers whose gross annual income does not exceed EUR 30,000 are not subject to the 10% rate but have to file quarterly payments of tax on gross receipts (3% of gross income received from trade, transport, agricultural, or similar activities; 9% of gross income for the quarter from services, professional, vocational, entertainment, or similar activities; and 10% of gross rent income for the quarter.
The application of the provisions of the domestic transfer pricing rules is consistent with the OECD Transfer Pricing Guidelines. Administrative Instructions-MF Nr. 02/2017 for Transfer Pricing is prepared based on the OECD TPG and Article 30 of the Instruction states that it is based on the OECD guidelines and any other guideline that may be issued in the future, as long as it is not regulated by local legislation.”