The Tax Administration of Kosovo informs all taxpayers who earn income from renting out property – including apartments, houses, business premises or other assets, as well as those who operate through online platforms such as Airbnb, Booking and similar, that this income is considered taxable income that must be declared and tax must be paid regularly.
Every person who rents out a property, regardless of whether the rental is short-term or long-term, has a legal obligation to declare the income earned and pay the relevant tax. This obligation applies to both non-business individuals and those who carry out business activities.
The Tax Administration of Kosovo continuously develops activities for the identification and treatment of persons generating rental income, especially through digital platforms, in order for any income to be declared and taxed equally, just like any other form of income.
Failure to fulfil this obligation constitutes a violation of tax legal requirements and entails legal consequences. Therefore, taxpayers are invited to be transparent and fulfil their obligations voluntarily, by declaring rental income within the established deadlines.
Accurate declaration of rental income helps build a fair tax system and increases citizens’ trust in public institutions. The tax paid directly contributes to the country’s development and the financing of public services.
Declare today, contribute for tomorrow!
Tax Administration of Kosovo
