Address of taxpayer

What address the bill is sent to depend on what information that is available in the Property Tax Register. You must react if you did not receive a bill for all your properties (parcels and objects).

The bill is sent to the address of the taxpayer. What is considered the address of the taxpayer can vary depending on the information available in property tax register.

There are two different cases:

You registered your personal number/business identification number in the property tax registers

If you have registered your personal number/business identification number, for all your parcels and objects, in the Property tax register you will get all property tax bills from all municipalities to the same address.

The bill will be sent according to the following:

  1. Primarily to the address of your primary residence
  2. If you have no primary residence, the bill will be sent to the address of your object.
  3. If you have more than one object the bill will be sent to the address of the object that was first registered.

Please make sure that all your parcels and objects are registered with your personal number!

You did not register your personal number in Property tax register

If you did not register your personal number in the Property tax register you will get bills from different municipalities to different addresses according to the following:

The bill will be sent according to the following:

  1. Primarily the address of your primary residence in that municipality.
  2. If you have no primary residence in that municipality the bill will be sent to the address of your object.
  3. If you have more than one object the bill will be sent to:
    a. The residential object that was first registered
    b. If you have no residential object in that municipality the bill will be sent to the object that was first registered
  4. For parcels without objects, the bill will be sent to the address of the person registered as owner in the Kosovo Property Register at the Kosovo Cadastral Agency.

Please make sure that all your parcels and objects are registered with your personal number!

Note! It is very important to check that you got a specification of assessed tax for all your parcels and objects so you can pay in time. Otherwise you risk to be charged fines and interest for late payment. By registering your personal number with all your parcels and objects you reduce the risk of not getting a specification for assessed tax for all your properties.