Umzug nach Kosovo: Steuern, Aufenthalt und Leben
So werden Sie in Kosovo steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 4 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Kosovo the top income tax rate is 10%, dividends are taxed at up to 0% and companies pay 10% corporate tax.
How to move and become tax resident
You can become tax resident in Kosovo from arrival once you take up residence (Principal residence (home) in Kosovo, or 183 days in 12 months). The typical route is Temporary residence (property/company/self-sufficient): Means, accommodation, health insurance, clean record There are 4 open residence programmes in Kosovo — see the list below.
Living there
Pristina has a warm-summer continental climate with winter highs around 3 °C and summer highs around 27.8 °C.
Key facts
| Höchste Einkommenssteuer | 10% |
|---|---|
| Dividendensteuer | 0% |
| Gewinnsteuer | 10% |
| Steuerliche Ansässigkeit | ab Zuzug — Principal residence (home) in Kosovo, or 183 days in 12 months |
| Typischer Aufenthaltsweg | Temporary residence (property/company/self-sufficient) — Means, accommodation, health insurance, clean record |
| Klimatyp | warm-summer continental · 3° / 27.8° (Pristina) |
Aufenthaltsprogramme in Kosovo
Aktive Programme
- Temporary Residence for Business Owners / Self-Employment — Einkommen / Jahr CHF 4'700 · 2026-10
New Law on Foreigners fully enforced since 15 Mar 2026; Russian citizens need a visa (or a valid Schengen visa).
- Temporary Residence for Employment — employment · 2026-10
- Temporary Residence for Other Purposes (sufficient means / property owners) — Einkommen / Jahr CHF 4'700 · 2026-10
Kosovo has no residence-by-investment programme.
- Temporary Residence for Family Reunification — family · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Kosovo to become tax resident?
ab Zuzug. Principal residence (home) in Kosovo, or 183 days in 12 months Worldwide income
How much tax will I pay in Kosovo?
In Kosovo the top income tax rate is 10%, dividends are taxed at up to 0% and companies pay 10% corporate tax.
Which residence programmes does Kosovo offer?
Temporary Residence for Business Owners / Self-Employment; Temporary Residence for Employment; Temporary Residence for Other Purposes (sufficient means / property owners); Temporary Residence for Family Reunification
What is the usual way to move to Kosovo?
Temporary residence (property/company/self-sufficient). Means, accommodation, health insurance, clean record
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.