Kosovo Assembly Considering Minimum Wage and Personal Income Tax Amendments

The Kosovo Assembly (parliament) is considering Draft Law no.08/L-142, which contains amendments and supplements to the laws on the minimum wage and personal income tax. This includes an increase in the 0% personal income tax bracket threshold to EUR 3,000 and the removal of the 4% bracket, resulting in the following personal income tax brackets and rates:

• up to EUR 3,000 - 0%
• over EUR 3,000 up to 5,400 - 8%
• over EUR 5,400 - 10%

As drafted, the law will enter into force on the day it is p…