The Tax Administration of Kosovo reminds all non-business individuals, business individuals and legal entities that they are obliged to declare and pay Taxes, in a real and timely manner, as defined by tax legislation.
TAK’s activities will continue to focus on persons who fail to declare their income and do not pay taxes.
With special focus, TAK will focus on identifying and treating persons who generate income from cryptocurrencies.
Tax obligations for income gained from cryptocurrencies depends on the status of the person who earned the income, such as:
- If the status of the person who has gained such income is a non-business natural person or a business natural person, he or she must apply the legal provisions set forth in Law No. 05/L-028 on Personal Income Tax;
- If the status of the person who has gained such income is a Legal Person, it must apply the legal provisions set forth in Law No. 06/L-105 on Corporate Income Tax.
The declaration and payment of tax on income generated from cryptocurrencies must be made according to the following norms and forms:
| Type of tax | Tax rate | Tax form | Rubric on the form | |
| Personal Income Tax – PIT | ||||
| Annual taxable income from 0 to 3,000.00 | 0% | PD – Individual Businesses | 16 | |
| Annual taxable income from 3,000.01 to 5,400.00 | 8% | DI – Individuals | Answer to question no. 7.3 | |
| Annual taxable income from 5,400.01 onwards | 10% | |||
| Corporate Income Tax – TAK | ||||
| Annual taxable income | 10% | CD – Corporations | 13 | |
If the person incurs losses, then they must keep separate records for such losses, which must be available to TAK whenever requested.
For non-business natural persons, business natural persons and legal entities, who do not declare their income and do not pay taxes, TAK will take measures according to tax legislation.
The Kosovo Tax Administration calls on all persons to declare their income or correct their declarations as soon as possible and fulfil all tax obligations stipulated by tax legislation.
By paying your taxes, you contribute directly to the financing of government programs such as: provision of public services, high-standard education, health and social welfare, legal protection and security, as well as general infrastructure for better economic and social well-being.
Tax payment ensures the sustainability of the country’s economy!
Tax Administration of Kosovo
