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Kosovo Assembly Considering Minimum Wage and Personal Income Tax Amendments

27 April 2022

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Proposed Changes

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Kosovo

The Kosovo Assembly (parliament) is considering Draft Law no.08/L-142, which contains amendments and supplements to the laws on the minimum wage and personal income tax. This includes an increase in the 0% personal income tax bracket threshold to EUR 3,000 and the removal of the 4% bracket, resulting in the following personal income tax brackets and rates: up to EUR 3,000 - 0% over EUR 3,000 up to 5,400 - 8% over EUR 5,400 - 10% As drafted, the law will enter into force on the day it is published in the Official Gazette.