Kosovo: Corporate and individual income tax laws | KPMG | GLOBAL

Kosovo: Implementing guidance, corporate and individual income tax laws

Kosovo: Corporate and individual income tax laws

The Ministry of Finance in March 2016 issued guidance for implementing corporate and individual (personal) income tax law changes enacted in 2015.


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The guidance—Administrative Instruction No. 02/2016 and Administrative Instruction No. 01/2016 (15 March 2016)—includes provisions for implementing Law No. 05/L-029 (on corporate income tax) and Law No. 05/L-028 (on individual income tax). 

The corporate income tax guidance, however, does not include measures relating to transfer pricing as originally presented in a draft document. It is not clear whether a specific instruction will be provided by the Finance Ministry in relation to the transfer pricing rules.


Read a March 2016 report (PDF 48 KB) prepared by the KPMG member firm in Albania: Tax News Kosovo: New Administrative Instructions on the Implementation of the Law on Corporate Income Tax and the Law on Personal Income Tax

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