Kosovo capital gains tax calculator
Kosovo has no separate capital gains tax: a gain on property, shares, crypto or any other capital asset is added to your annual income and taxed on the 0%, 8% and 10% personal income scale, due 31 March.
Work out the tax on a share, crypto, property or valuable disposal from your dates and costs. Enter sales by hand or import your exchange CSVs, and the calculator splits multi-parcel sales under FIFO, stacks the net gain on your income at the right year’s scale, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-19, from Law No. 05/L-028 on Personal Income Tax and the sources each record cites.
Current rules
The scale behind the number
The annual personal income scale the gain stacks on, by year
| Tax year | 0% band | Middle bands | Top rate | Capital gains |
|---|---|---|---|---|
| 2021 | Up to EUR 960 | 4% to EUR 3,000; 8% to EUR 5,400 | 10% above EUR 5,400 | Added to income, taxed on the scale |
| 2022 | Up to EUR 960 | 4% to EUR 3,000; 8% to EUR 5,400 | 10% above EUR 5,400 | Added to income, taxed on the scale |
| 2023 | Up to EUR 960 | 4% to EUR 3,000; 8% to EUR 5,400 | 10% above EUR 5,400 | Added to income, taxed on the scale |
| 2024 | Up to EUR 3,000 | 8% to EUR 5,400 | 10% above EUR 5,400 | New scale from 23 Aug 2024; 0%/4%/8%/10% before that date |
| 2025 | Up to EUR 3,000 | 8% to EUR 5,400 | 10% above EUR 5,400 | Added to income, taxed on the scale |
| 2026 | Up to EUR 3,000 | 8% to EUR 5,400 | 10% above EUR 5,400 | Added to income, taxed on the scale |
| 2027 (planning) | Up to EUR 3,000 | 8% to EUR 5,400 | 10% above EUR 5,400 | No enacted 2027 change; current scale assumed |
Rules and reliefs
| Rule | Value |
|---|---|
| Capital gains on property, shares, participations, crypto and other assets | Gross income, added to your annual income and taxed on the 0/8/10 per cent scale |
| Separate flat capital gains rate | None: 10% is only the top marginal rate |
| Real property basis | Charged on the gain (sale price less documented cost plus improvements), not on the transfer value |
| Main-residence or first-home relief | None, and no minimum holding period |
| Involuntary conversion (expropriation) | Gain not recognised if same-character property is acquired within 24 months of receiving the consideration; a missed window recognises the gain when the term expires |
| Capital losses | Net capital gains across every class in the same year; the six-year carryforward is limited to a business that created the loss |
| Undocumented cost | Taken as 80% of the sales value |
| Pension-fund disposals | Excluded from capital gains |
| Filing and payment | Annual personal income tax return due by 31 March of the following year |
Rates as of 2026-09-19. The gain is taxed by stacking on your income at the article 6 annual scale, with no separate flat rate.
Questions
Kosovo capital gains questions
How much is capital gains tax in Kosovo?
There is no separate capital gains tax rate. A gain on property, shares, participations, crypto or other capital assets is added to your annual taxable income and taxed on the personal income scale: 0% up to EUR 3,000, 8% from EUR 3,000 to EUR 5,400, and EUR 192 plus 10% above EUR 5,400. The rate your gain pays is the marginal rate the top of your income reaches, so a large gain on a high income can pay 10% while a gain on a very low income can pay nothing. Before 23 August 2024 the scale was 0% up to EUR 960, 4% to EUR 3,000, 8% to EUR 5,400 and 10% above.
Is there a 90-day reinvestment relief in Kosovo?
No. The law has no 90-day reinvestment rule. The relief that exists is for an involuntary conversion (expropriation): article 31(13) of Law No. 05/L-028 does not recognise the gain where the consideration is same-character property or is reinvested in same-character property within 24 months from the date the consideration is received. If the replacement is not made, the gain is recognised when the 24-month term expires (Administrative Instruction No. 01/2016, article 34). Article 8(1)(20) also treats expropriation compensation of a non-business individual as excluded income.
Do capital losses reduce the tax in Kosovo?
Capital gains and losses of every class are one category, so same-year losses net the year's gains. Article 26 allows a loss to be carried forward up to six consecutive years against any income, but article 26(5) makes that carryforward available only to a business that created the loss. A non-business individual's capital losses are not carried forward.
How are capital gains taxed in Kosovo?
Tax period 2026: calendar year. A capital gain is gross income under article 7(1)(6) of Law No. 05/L-028 and is included in annual taxable personal income; article 6 taxes it on the progressive annual scale, not at a separate flat rate. The manifest summary '10% on gains' is only the top marginal rate.
How is the gain worked out?
Capital gain is the positive difference between the sale price and the capital asset's cost; cost is the acquisition price plus improvements and permitted adjustments, less depreciation (art. 31(2), (3), (5)). A related-party sale below open market value is adjusted to market value (art. 31(4)). Real property is therefore charged on the gain, not on the transfer value.
Do capital gains and losses all pool together?
One capital pool: capital gains and capital losses of every class (listed and unlisted securities, participations, crypto, immovable and movable property) are the same category and net against each other in the year (art. 31(8)-(10)).
How do capital losses carry forward?
Loss carryforward: article 26 allows a tax loss to be carried forward up to six consecutive tax years against any income, but article 26(5) makes that carryforward available only to the business that created the loss. For a non-business natural person the treatment is delegated to a by-law (art. 31(12)); Administrative Instruction No. 01/2016 art. 33(4) states only that a capital loss is reported in the tax period of the transaction and grants no carryforward, so this calculator carries no loss forward unless the taxpayer is a business.
What is the involuntary-conversion relief?
Involuntary conversion (art. 31(13); Administrative Instruction No. 01/2016 art. 34): the gain is not recognised where the consideration is same-character property or money invested in same-character property within 24 months from the date the consideration is received; if the replacement is not made, the gain is recognised in the tax period in which the 24-month term expires. This is a 24-month replacement rule, not a 90-day rule, and article 34(1) describes involuntary conversion as expropriation of business immovable property. Article 8(1)(20) separately excludes expropriation compensation of a non-business natural person from income.
Is there a main-residence or holding-period relief?
No main-residence or first-home capital gains relief and no minimum holding period were located in Law No. 05/L-028, Administrative Instruction No. 01/2016 or the Tax Administration's 24 March 2026 capital-gains notice. Pension-fund asset disposals are excluded from capital gains (art. 31(11)). Where cost is not documented it is 80% of the sales value (Administrative Instruction No. 01/2016 art. 33(2)). Instalment sales are reported straight-line over the agreement (art. 31(14)).
When is the tax declared and paid?
Capital gains are declared and the tax paid by 31 March of the year following the tax period (art. 46; Administrative Instruction No. 01/2016 art. 47). The Tax Administration's 24 March 2026 notice confirms that gains from immovable and movable property, securities, shares, business participations, crypto and online trading platforms are taxable on net profit (sale price less purchase or initial investment).