Exemptions from paying property tax

Property tax is applied for all owners or possessors and on all immovable properties with the exception of:

  • Cultivated agricultural land
  • Certain institutions and organizations

Cultivated agricultural land

Property tax will not be imposed on agricultural parcel units that are cultivated.

Ministry of Agriculture, Forestry and Rural Development determines the criteria to decide what parcels are considered to be cultivated.

Legal reference: Article 10 of Law No. 06/L-005 On Immovable Property Tax.

Exempted organizations and institutions

  • Public institutions of the Republic of Kosovo;
  • United Nations Organization or any of its bodies, including its specialized agencies and missions;
  • European Union or any of its bodies, including its specialized agencies and missions;
  • Kosovo Multinational Force;
  • Legations and consulates accredited by the Republic of Kosovo, 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 in Kosovo;
  • Non-governmental organizations with public benefit status in accordance with the legislation in force on freedom of association in non-governmental organizations;
  • Religious institutions, whose property is kept and used for religious, charity and social care purposes and for the activities of an educational institution for religious personnel.

The exemption is not applicable if the property is used in commercial activity or when non-governmental organizations don’t use the property exclusively for public benefit purposes.

Legal reference: Article 10 of Law No. 06/L-005 On Immovable Property Tax.