For your primary residence you are entitled to a deduction of 15,000 Euro when determining the taxable value of that object unit.
If you use an object unit as your primary residence you should make sure this is registered in the property tax registers. For a primary residence you get a deduction of 15,000 €. The amount is deducted from the appraised value when the taxable value is determined.
You can only have one primary residence registered in Kosovo. If you have more than one registered you will have to pay a fine of 100€.
To have the deduction you must:
- have your personal number registered in the property tax registers.
- register your property as primary residence at the latest on November 30 the year before the tax year. Use the form Self-Declaration for Primary Residence.
- visit your municipal property tax office for registration by bringing
with you ID card.
Article 11 of Law No. 06/L – 005 On Immovable Property Tax