The Tax Administration of Kosovo informs all taxpayers that income derived from capital gains is considered taxable income that must be declared and tax paid in accordance with legal obligations.
Capital gains include any profit generated from the sale or alienation of capital assets, such as immovable property (land, buildings) or movable property (vehicles, equipment), but also from securities, shares, participations in businesses, as well as from financial activities such as cryptocurrency trading and online digital trading platforms.
Any non-business or business natural person who makes a profit from these transactions is obliged to declare the income earned and pay the relevant tax. The tax is paid on the net profit, which means the difference between the selling price and the cost of the purchase or initial investment.
The Tax Administration of Kosovo will continuously apply measures to identify persons who make profits from these sources, including cryptocurrency trading and online investments, in order to ensure fair declaration and regular collection of taxes. All income from these activities, regardless of the method or platform through which they are realized, is part of the taxable income that must be declared.
Failure to declare capital gains constitutes a violation of tax obligations and may result in legal consequences.
The Tax Administration of Kosovo encourages all taxpayers to be transparent and declare the income they earn from any source, including capital gains, because regular declaration of capital gains is an essential part of tax compliance and helps create a more equitable and transparent system for all taxpayers.
Tax payment ensures the sustainability of the country’s economy!
Tax Administration of Kosovo
