Kosovo Corporate Income Tax Calculator (Tatimi ne Korporata)
Determine business tax liability under Law No. 06/L-105: 10% standard corporate rate, allowable deductions, and quarterly advance tax installments.
📊 Te Hyrat dhe Shpenzimet e Korporates (Corporate Income & Costs)
Paga, 5% Trusti punedhenesit, qira, sherbime, mallra, mirembajtje.
Detyrimi tatimor vjetor i llogaritur per pagese prane Administrates Tatimore te Kosoves (ATK).
Pasqyra e Fitimit dhe Tatimit (Formulari CD) Ligji Nr. 06/L-105
| Pozicioni Kontabel | Baza Ligjore | Vlera (EUR €) |
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❓ Pyetjet me te Shpeshta Ligjore (FAQ)
What is the standard Corporate Income Tax (CIT) rate in Kosovo?
Under Law No. 06/L-105 on Corporate Income Tax, the standard corporate tax rate in Kosovo is flat at 10% on taxable net profit for corporations and limited liability companies (Sh.p.k.) with annual turnover exceeding €50,000.
What expenses are tax-deductible for corporate income tax in Kosovo?
Under Chapter IV of Law No. 06/L-105, all business expenses wholly, exclusively, and directly incurred for the production of business income are deductible, including staff salaries, employer 5% KPST pension matching, office rent, utilities, depreciation on fixed assets, and business interest.
How many years can tax losses be carried forward in Kosovo?
Under Article 25 of Law No. 06/L-105, business operating losses incurred in a tax period may be carried forward and offset against taxable profits for up to six (6) consecutive subsequent tax years.
How are quarterly advance corporate tax payments made in Kosovo?
Companies must make quarterly advance installments (Keste paradhenie) to the Tax Administration of Kosovo (TAK / ATK) by April 15, July 15, October 15, and January 15, equal to 1/4th of the estimated annual tax liability or 110% of the previous year's assessed tax.
When is the annual corporate income tax declaration (Deklarata Vjetore) due?
The annual corporate tax return (Form CD) along with final balance settlement must be submitted electronically via the ATK Electronic EDI platform on or before March 31 of the year following the tax year.
Engr. Muhammad Shahzad
Verified Western Balkan Statutory Systems SpecialistChartered Systems Engineer and Public Finance Modeler. Specializing in Western Balkan labor standards, Kosovo Pension Savings Trust (Trusti / KPST) architectures, Tax Administration of Kosovo (ATK / TAK) withholding schedules, and ERO energy tariff regulations under Republic of Kosovo statutes.