VAT Rate in Kosovo (TVSH) — 2026 Guide
Kosovo applies Value Added Tax (TVSH) on goods and services. The standard rate is 18%, with a reduced rate for essential items.
Standard VAT rate: 18%
The standard rate of 18% applies to most goods and services in Kosovo.
Reduced VAT rate: 8%
A reduced rate of 8% applies to:
- Bread and bakery products
- Milk and dairy products
- Medicines and pharmaceuticals
- Books and educational materials
- Certain medical equipment
VAT exempt (0%)
- Financial services
- Insurance services
- Public education
- Healthcare (public)
- Exports
Quick calculation examples
| Scenario | Net | VAT (18%) | Gross |
|---|---|---|---|
| Product | 100 EUR | 18 EUR | 118 EUR |
| Service | 500 EUR | 90 EUR | 590 EUR |
| Bread (8%) | 1 EUR | 0.08 EUR | 1.08 EUR |
Add VAT:
Gross = Net × 1.18Remove VAT:
Net = Gross ÷ 1.18VAT registration threshold
Businesses with annual turnover exceeding €30,000 must register for VAT in Kosovo.
Calculate Kosovo VAT now
Use our free VAT calculator with 18% preset for Kosovo.