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Tax Liability

Where can I get information about my obligation to pay property tax?

In each municipality there is a Property Tax Office. Here you can get information regarding your property tax, such as: taxable value, tax bills and your payments and debts.

How can I register my property?

If you own, or use immovable property you should inform the property tax office in your municipality. This should be done even if it the property is exempted from tax.

How is it determined who the taxpayer is?

The owner of the real estate is the taxpayer. If the owner of the property cannot be determined or located, the physical or judicial person who is using the real estate is obligated to pay the tax.

Which objects are taxed?

All immovable property in Kosovo is liable for tax. There are different categories of property. The tax rate may differ depending on category. Below is a list of different types of buildings divided into the different categories.
* Real estates that serve as primary residence.
* Properties which are used as supplementary to primary residence and living, such as land, garages, parking lots, or other supplementary nonprofit objects
* Properties which are used for commercial purposes, such as: those for commercial purposes, business, retail, trade, recreational services, arts, sports, educational and medical (private)
* Properties which are used for production, reproduction and preservation of goods, including factories, warehouses, workshops, and other such objects
* Buildings used for agricultural purposes.
* Unfinished property

What is immovable property?

Immovable property is land and buildings, establishments and structures above or below the land surface, which are connected with land. Immovable property includes units inside buildings, such as apartments or areas used for commercial purposes

Which properties are exempt from tax?

Properties in ownership or usage by Public Institutions of Kosovo;
Properties in ownership or usage of a foreign government or agency, which carry activities of humanitarian aid, reconstruction, civil administration, etc.
Properties in ownership or usage of United Nations or its specialized agencies;
Properties in ownership or usage of KFOR;
Properties in ownership or usage of a non-governmental organization with the status of public benefit in accordance with UNMIK Regulation 1999/22
Properties of Religious Institutions which are used as for religious purposes.
Structures which are introduced by the law as protected cultural and historical monuments.

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Why is it important to pay Property Tax?

By paying your property tax you participate in the efforts to improve quality of life in your municipality.

Property tax is needed for investments to improve roads, water supplies, sewerage, school buildings, etc.

Everybody who pays their property tax is taking an important part in the work with developing your municipality and therefore the whole country!

By paying property tax, you make a difference!