Investor Presentaiton
Opportunities to Foreign Investment in Kosovo
Table 3.2: Topic rankings of Doing Business report (2010-2011)
Topic Rankings
DB 2011 Rank
DB 2010 Rank Change in Rank
Starting a Business
163
158
↓-5
Dealing with Construction Permits
173
177
↑ 4
Registering Property
65
64
↓↓-1
Getting Credit
32
30
√-2
Protecting Investors
173
172
↓-1
Paying Taxes
41
51
↑ 10
Trading Across Borders
130
131
↑1
Enforcing Contracts
155
155
No change
Closing a Business
31
28
↓-3
Doing Business 2011 Rank
119
Doing Business 2010 Rank
118
Change in Rank
↓-1
3.4 Tax structure
The tax policy in Kosovo is oriented towards simple regulations that ensure broad tax
basis and prevent tax evasion. Taxes differ based on type of business and annual
turnover.
The tax administration applies three main tax regimes:
•
Corporate Tax
Value added tax
• Personal Income Tax
VAT
Kosovo
16%
10%
Table 3.3: Comparison of Tax Systems in the region - 2010
Income Tax
0-10%
Corporate Tax
Macedonia
18%
10%
10%
Serbia
18%
10%
10-20%
Bosnia and Herzegovina
17%
10%
0-10%
Croatia
17%
20%
12-40%
Montenegro
17%
9%
9%
Source: Investment Promotion Agency of Kosovo (IPAK)
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