The regulations in this website is valid up to tax year 2018.

New regulations that apply from tax year 2019 are explained in the new e-office that will open very soon.

You can see the most important Changes in the article below.


Exempted institutions

The following institutions and organizations are exempted from paying property tax:

    1. Institutions of the Government of the Republic of Kosovo;
    2. United Nations, or any of its bodies, specialized Agencies of United Nations and of the European Union;
    3. Kosovo Multinational Force (KFOR, ICO and EULEX);
    4. Legations and consulates accredited by Kosovo State, the regulation of which is made by an Agreement of Reciprocity between countries, foreign liaison offices, governmental agencies, intergovernmental organizations, or foreign donor agencies that provide humanitarian aid, reconstruction services, civil administration or technical assistance within Kosovo;
    5. Non-governmental organizations having the mutual public benefit status in accordance with the Law on Association of non-governmental organizations in Kosovo;
    6. Religious Institutions defined by the law, whose property is kept and used only for religious purposes; and
    7. Structures which are introduced by the law as protected cultural and historical monuments.

    If the property is used for commercial activity the exemption is not applicable.

    Article 8.1 and 8.2 of Law No.03/L-204 on Taxes on Immovable Property in Kosovo

How is income from Property Tax used?

Property tax is a municipal tax. This means that all income from property tax goes in to the municipal budget. Property tax Department recommend the municipalities to use this income only for improving the infrastructure. If you want to see how your municipality spent and plans to spend income from property tax click here.
Find out Spending on your Municipality here

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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!