Personal Income Tax

Modified on October 17, 2012

Laws

Law No. 04/L-104– ON AMENDING AND SUPPLEMENTING THE LAW No. 03/L-161 ON PERSONAL INCOME TAX


Law no. 03/L-115, Date 18.12.2008 – ON PERSONAL INCOME TAX


LAW Nr.03/L-161

ON PERSONAL INCOME TAX


Regulations

Regulation no. 2002/4

Regulation no. 2002/4 on Personal Income Taxes in Kosovo


Regulation no. 2003/3

Regulation no. 2003/3 amending UNMIK regulation no. 2002/4 – On Personal Income Taxes in Kosovo


Regulation no. 2004/52

Regulation no. 2004/52 – On Personal Income Tax


Instructions

Administrative Instruction No. 09/2010

ON ADMINISTRATIVE INSTRUCTION NO. 09 / 2010 ON APPLICATION OF LAW NO. 03/L-161, ON PERSONAL INCOME TAX


ADMINISTRATIVE INSTRUCTION No. 13 / 2010 ON APPLICATION OF LAW NO. 03/L-161, ON PERSONAL INCOME TAX


Administrative instruction no. 01/2002

Administrative instruction no. 01/2002, date 20 of february, 2002 on implementation of Personal Income Tax in Kosovo


Administrative instruction no. 02/2005

Administrative instruction no. 02/2005, date .02.2005 on implementation of UNMIK regulation no. 2004/52 ‘on Personal Income Tax’


Forms
Principal employer designation form
IL – Quarterly tax and contribution payment for large individual businesses
IS – Quarterly tax and contribution payment for small Individual business
IR – Tax on rent and intangible property statement
WA – Annual wage tax reconciliation statement
WM – Statement of tax withholding and remittance form
WR – Interest, dividend, royalty, rent, lottery winnings and game of chance tax withholding and remittance monthly statement
PD – ANNUAL DECLARATION AND PAYMENT FORM FOR PERSONAL INCOME TAX