Thinking of contracting?
From early planning advice to emergency payroll for imminent work, Link Global Management can help you with your work arrangements.
Get in touch with one of our advisors now using the phone number at the top of the page, or use our online form and email services.
Payroll Services for
Kosovo Contractors
Employment status in Kosovo
Thinking of contracting?
From early planning advice to emergency payroll for imminent work, Link Global Management can help you with your work arrangements.
Get in touch with one of our advisors now using the phone number at the top of the page, or use our online form and email services.
Link Global Management can provide a full range of payroll services in
Kosovo. The individual will be engaged on our payroll and income is paid in the form of salary, allowances and expenses, the proportion of each part depending on individual circumstances.
Salary, Tax & Social Security
Link Global Management deducts tax and social security at source on a PAYE basis, and payments are made to the relevant authorities on the employee's behalf. The taxable amount may be reduced by offsetting certain business expenses. There are different tax rates and bands according to earnings level and marital/family status.
Link Global Management will discuss your personal circumstances with you and help you to minimise your tax and social security liabilities, within the boundaries of Kosovar legislation.
Tax Returns
Income is managed tax efficiently, not just in Kosovo but also in any other country where there may be a liability. A tax return is filed each year in Kosovo with advice and assistance from Link Global Management who will also provide help with filing tax returns elsewhere, if required.
Income tax in Kosovo
lndividuaIs who are resident in Kosovo are subject to tax on their worldwide income. Nonresidents are subject to tax on income derived from Kosovo sources only.
The following individuals are considered resident for tax purposes in Kosovo:
- An individuaI who has a principaI residence in Kosovo
- An individual who is physically present in Kosovo for at least 183 consecutive or nonconsecutive days in any 12-month period.
Resident taxpayers may credit the foreign income tax paid in other countries on the income realized in such countries. The amount of the foreign tax credit may not exceed the amount of Kosovo tax calculated on the foreign income.
Income is taxable progressively up to 10%.
Thinking of contracting in Kosovo?

Kosovo
Currency | Euro (EUR) |
Internet domain | Not assigned yet |
Dialing code | +383 |