The Kosovo Tax Administration (ATK) reminds all individuals offering services as freelancers, influencers, or outsourced professionals that they are legally required to declare and pay taxes and pension contributions in accordance with the applicable tax legislation.
ATK continuously monitors and identifies individuals who fail to declare their income and neglect to pay mandatory taxes and pension contributions.
Anyone earning income in Kosovo or abroad through freelance, influencer, or outsourcing activities must declare and pay taxes under Kosovo’s tax laws.
Tax Rules for Income from These Activities
- If the services are provided as an employee:
Income from wages is subject to withholding tax by the local employer. - If the individual works from Kosovo for a foreign employer:
The recipient of the income must personally declare and pay income tax and pension contributions.
Tax Declaration and Payment
Taxes are declared and paid through the Electronic Declaration System (EDI).
Individuals can choose between annual or monthly declarations.
Annual Declaration and Payment
- Period: January 1 to March 31 of the following year for the previous year.
- Example: For income earned in 2024, declaration and payment must be completed by March 31, 2025.
Monthly Declaration and Payment
- Period: From the 1st to the 15th of the following month for the previous month.
- Example: Income earned in September 2024 must be declared and paid between October 1 and October 15, 2024.
Independent Economic Activities
If services are provided as independent business activities, the individual must register with the Kosovo Business Registration Agency (ARBK).
- The business income tax rate is 9% on gross turnover or based on real income rules.
- Income from business activities is also subject to Value Added Tax (VAT) regulations.
Enforcement and Compliance
The ATK urges all categories mentioned to comply with their tax obligations.
Failure to do so will result in penalties and legal measures under current legislation.
Benefits of Tax Compliance
By fulfilling your tax obligations, you contribute directly to the funding of essential public programs such as:
- High-quality public services
- Improved education standards
- Better healthcare and social welfare
- Legal protection and public safety
- Infrastructure for economic and social well-being