Taxes

ROAD TAX

Conditions and procedures for payment of road tax for all foreign vehicles and obtaining relevant permits carriers who do not have headquarters in Kosovo.

Revenue from fees and tolls and ecological vehicles entering the territory of the Republic of Kosovo, under Article 81 of the Law on Road Transport no. 2004/1 and Article 5 of the Law on road tax and no ecological vehicles. 0/L-117, are deposited in the Republic of Kosovo.

Powers of tax collection is no legal basis in paragraph 2 of Article 6 of the Law on road tax and no ecological vehicles. 0/L-117.

Collection of taxes and other fees for transport operators and foreign vehicles entering the territory of the Republic of Kosovo, based on prices set by legal and sub-legal acts that are in force.

Foreign operator to obtain special permission to pay as follows:

Loaded vehicle over 3.5 t to 12 t - € 50

For vehicle loaded onto 12 t - € 100

Compensation for exceptional transport and regional highways in Kosovo according to AI no. 2005/5 to MI.

Foreign operator for permission transit will pay as follows:

Empty vehicle over 3.5 t to 12 t - 20 €

Vehicle loaded 3.5 t to 12 t - € 30

Empty vehicle over 12 t - € 40

For vehicle loaded onto 12 to € -50

Compensation for exceptional transport and regional highways in Kosovo according to AI no. 2005/5 to MI.

Bilateral permit issued under bilateral agreement.

ECOLOGICAL TAX

The ecological tax for foreign vehicles entering into the territory of Republic of Kosovo, shall be collected on the moment when vehicle crosses into the state borders of Republic of Kosovo or at any other moment defined by Minister of Finance through sub-legal acts.

Ecological tax payments for foreign vehicles specified in Appendix C of the Law on road tax and ecological vehicle No. 0/L-117 is as follows:

For vehicle  Under 3.5t -10€

For vehicle   3.5t and over 3.5t

OTHER TAXES IN KOSOVO

The tax policy in Kosovo is oriented towards simple regulations that ensure broad tax basis and prevent tax evasion.

Taxes differ based on type of business and annual turnover.

The tax administration applies three main tax regimens:

Value Added Tax (VAT)

Corporate Income Tax (CIT)

Personal Income Tax (PIT)

VALUE ADDED TAX (VAT) The main tax in Kosovo is the Value Added Tax VAT which is paid for goods and services. The fixed rate of this tax is 16% for all goods and regardless of their origin and of 0% for goods dedicated for export. Businesses that have annual turnover of 50000 € must register for VAT.

In terms of import the period for VAT payment is 6 months and it is collected at administrative borders of Kosovo.

CORPORATE INCOME TAX This tax is paid every three months depending on the annual turnover. The corporate tax rate for annual turnover over 50,000€ is 10%.

PERSONAL INCOME TAX This type of tax is applied on incomes from wages, business, rent, interest, real estate, etc. Tax rates for personal income from wages are normally progressive based on the level of earned salary and lower rates in the region and countries of EU.

The tax rates are:

0% up to 960 euros/year

4% from 960 to 3000 euros/year

8% between 3001 and 5400 euros/year

10% over 5400 euros/year

PRESUMPTIVE TAX This type of tax is paid by all individual businesses with annual turnover of less than 100,000 euros.

PENSION CONTRIBUTION Kosovo Pension Savings Fund is responsible for administering and managing the individual pension saving accounts.

This tax obliges the employee and the employer to contribute in financing the employee’s pension at the rate of 5% from the employee’s salary and 5% from the employer.

CUSTOMS FEES

The customs service gives its contribution in economic and security matters.

The collected customs taxes such as Duty Taxes, Value Added Taxes, and Duty of Excise go to the Consolidated Budget of Kosovo thus helping the economic development of the country. The Customs Service also checks the import and export by ensuring the protection of economy and protection of trademarks as well as accurate statistics about external trade.

Kosovo Customs is ready to support all potential investors. This support is offered to those who take advantage of the procedure easier and quicker to import.

CUSTOMS TARIFFS IN KOSOVO REGARDING IMPORT ARE:

0% for goods imported from Montenegro and Serbia

1% for goods from Macedonia and Albania according to the free trade agreement

10% for goods imported from all other countries

AFTER THE CHANGES UNDERGONE IN THE CUSTOMS SYSTEM THE REDUCTION OF CUSTOMS TARIFFS WAS APPLIED FOR:

- fixed assets

- raw materials for agro-business and other production sectors

- accessory materials for further processing

- From 10% to 0%, and duty fees were removed for:

1. oil and oil products

2. wheat and corn

FROM DUTY FEES ARE EXEMPTED:

- Artificial fertilizers

- Pharmaceutical products

- Surgical instruments and apparatus

- Goods for humanitarian purpose

- Goods used by foreign diplomats and consular missions

- UNMIK

- KFOR

- UNHCR

- International Red Cross

UNMIK registered NGOs whose goal is to support the humanitarian and reconstruction programs and projects in Kosovo.

In terms of security the Customs Service fights illegal activities, increases security by ensuring their presence at border crossings, and fights border crime.

One of the steps taken by the Customs Service to fight the crime is the applying of banderol system on alcohol and cigarettes, which helps in the reduction of smuggling of these products.

Also, the next step is to fight crime and Operations Center which operates 24 hours a day, seven days a week. From this place where monitoring of CCTV cameras which is located in all official crossing points of the Republic of Kosovo. Within the Operations Center Confidential line functions in which all citizens can call 24 hours a day on any information that will assist in combating corruption and smuggling. The confidential Customs Service is 038/500095.

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Contact

AMRKS

Bregu i Diellit, Zona e Jugut,

Objekti 1/1, Lokali A

10000 Prishtinë, Republika e Kosovës

Email: info@amrks.org

www.amrks.org