移居Kosovo：税收、居留与生活
如何成为Kosovo的税务居民：个人税、股息税与企业税、4个居留项目、税务居民要求及气候。了解基本情况并比较各居留途径。
税收
在Kosovo，最高所得税率为10%，股息税最高为0%，企业税为10%。
如何移居并成为税务居民
在Kosovo一旦入境并取得居所（Principal residence (home) in Kosovo, or 183 days in 12 months），即可自抵达起成为税务居民。 典型途径是Temporary residence (property/company/self-sufficient)：Means, accommodation, health insurance, clean record Kosovo目前有4个开放的居留项目——见下方列表。
当地生活
Pristina属warm-summer continental气候，冬季最高气温约3 °C，夏季最高气温约27.8 °C。
关键事实
| 最高所得税率 | 10% |
|---|---|
| 股息税 | 0% |
| 企业税 | 10% |
| 税务居所 | 自抵达起 — Principal residence (home) in Kosovo, or 183 days in 12 months |
| 您的路径 | Temporary residence (property/company/self-sufficient) — Means, accommodation, health insurance, clean record |
| 气候类型 | warm-summer continental · 3° / 27.8° (Pristina) |
| 兵役 | 无 |
| 因持有护照而纳税 | 无 — Residence-based taxation; citizens abroad not taxed on foreign income |
| 能否放弃？ | 允许 — Renunciation by declaration/application once another nationality is held |
| 护照声誉（银行、制裁） | 中等风险 — Accepted with EDD; some private banks cautious |
Kosovo的居留项目
Active programmes
- Temporary Residence for Business Owners / Self-Employment — 收入 / 年 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) — 收入 / 年 CHF 4'700 · 2026-10
Kosovo has no residence-by-investment programme.
- Temporary Residence for Family Reunification — family · 2026-10
Plan your residence route
常见问题
在Kosovo需要停留多少天才能成为税务居民？
自抵达起. Principal residence (home) in Kosovo, or 183 days in 12 months Worldwide income
在Kosovo要缴多少税？
在Kosovo，最高所得税率为10%，股息税最高为0%，企业税为10%。
Kosovo提供哪些居留项目？
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
移居Kosovo的通常方式是什么？
Temporary residence (property/company/self-sufficient). Means, accommodation, health insurance, clean record
与邻近国家比较
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
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