Employee
Employer cost
Frequently asked questions
How is wage tax worked out in Kosovo?
First the 5% pension contribution to the Kosovo Pension Savings Trust is taken off. On what remains, the first €250 a month is tax-free, €250 to €450 is taxed at 8%, and anything above €450 at 10%.
What is the minimum wage in Kosovo?
€500 gross a month from 1 July 2026. From January to June 2026 it was €425.
What is a secondary employer?
If you have more than one job, only one employer is your primary employer. Pay from a secondary employer is taxed at a flat 10%, without the 0% and 8% bands. Tick the box in the calculator.
Can I pay more into the pension Trust?
Yes, voluntary extra contributions are allowed from you and your employer. The calculator includes only the compulsory 5% + 5%.
Rules and legal basis
| Monthly taxable pay | Tax |
|---|---|
| €0 – €250 | 0% |
| €250 – €450 | 8% |
| over €450 | 10% |
| Secondary employer | flat 10% |
| Contribution | Employee | Employer |
|---|---|---|
| Pension (KPST) | 5% | 5% |
Taxable pay = gross − the 5% employee pension contribution. Minimum wage €500 from 1 July 2026. Voluntary contributions not included.
Sources: PwC – income tax · PwC – pension · Chambers 2026 · Minimum wage