WorldTax Compareโ† All Comparisons

Kosovo vs Portugal
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

๐Ÿ‡ฝ๐Ÿ‡ฐ Kosovo
vs
๐Ÿ‡ต๐Ÿ‡น Portugal
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0โ€“10%
10% top; one of Europe's lowest
No change
13.25โ€“48%
48% top rate; further bracket relief phasing in
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
18%
18% maintained; EU accession reforms
No change
6โ€“23%
23% standard; food VAT reductions under review
No change
Corporate Tax Rate
Corporate Tax Rate
10%
10% flat; Pillar Two for qualifying MNCs
No change
19%
Gradual reduction to 15% by 2030; 19% for 2026
โ–ผ -2.0pp vs 2025
Capital Gains Tax
Capital Gains Tax
10%
10% as income
No change
28%
28% flat; IFICI regime for new residents
No change
Social Security & Payroll
Social Security / Payroll
~15%
Pension fund growing; reform discussions
No change
~34.75%
Stable; pension reform discussions ongoing
No change
State, Regional & Local Taxes

๐Ÿ‡ฝ๐Ÿ‡ฐ Kosovo โ€” Municipal Taxes

Kosovo's 38 municipalities levy property tax (0.15%โ€“1% of market value), business registration fees, and local service charges. Pristina has the highest municipal fees. The Tax Administration of Kosovo (TAK) administers national taxes. Kosovo has one of Europe's youngest populations and lowest tax-to-GDP ratios (~17%). The economy relies heavily on remittances from the diaspora (~16% of GDP). Kosovo uses the euro as its currency despite not being an EU member, and has applied for EU candidate status.

๐Ÿ‡ต๐Ÿ‡น Portugal โ€” Municipal & Regional Taxes

Portugal's 18 districts and 308 municipalities levy a municipal IRS surcharge (Derrama Municipal) of up to 1.5% of taxable income on residents. Municipalities also apply the Derrama Municipal on corporate profits (up to 1.5%). Madeira and Azores autonomous regions have their own lower tax regimes: Madeira has a 14.7% corporate rate in the MIBC (international business centre). Real estate transfer taxes (IMT) are municipal. The NHR (Non-Habitual Resident) regime attracted many foreigners until 2024 when it was replaced by IFICI.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Kosovo vs Portugal: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ต๐Ÿ‡น Portugal has a higher top income tax rate (0โ€“10% vs 13.25โ€“48%). ๐Ÿ‡ฝ๐Ÿ‡ฐ Kosovo is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Portugal has a higher consumption tax (18% vs 6โ€“23%).

๐Ÿข Corporate Tax: ๐Ÿ‡ฝ๐Ÿ‡ฐ Kosovo offers a lower corporate rate (10% vs 19%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ฝ๐Ÿ‡ฐ Kosovo taxes investment gains at a lower rate (10% vs 28%), benefiting investors.

Related Comparisons

๐Ÿ‡ง๐Ÿ‡ฌ Bulgaria vs ๐Ÿ‡ฝ๐Ÿ‡ฐ KosovoTax comparison๐Ÿ‡ซ๐Ÿ‡ท France vs ๐Ÿ‡ต๐Ÿ‡น PortugalTax comparison๐Ÿ‡ฉ๐Ÿ‡ช Germany vs ๐Ÿ‡ต๐Ÿ‡น PortugalTax comparison๐Ÿ‡ต๐Ÿ‡น Portugal vs ๐Ÿ‡ฌ๐Ÿ‡ง United KingdomTax comparison๐Ÿ‡ต๐Ÿ‡น Portugal vs ๐Ÿ‡บ๐Ÿ‡ธ United StatesTax comparison๐Ÿ‡ฆ๐Ÿ‡น Austria vs ๐Ÿ‡ฝ๐Ÿ‡ฐ KosovoTax comparison๐Ÿ‡ง๐Ÿ‡ช Belgium vs ๐Ÿ‡ฝ๐Ÿ‡ฐ KosovoTax comparison๐Ÿ‡จ๐Ÿ‡พ Cyprus vs ๐Ÿ‡ฝ๐Ÿ‡ฐ KosovoTax comparison๐Ÿ‡ฉ๐Ÿ‡ฐ Denmark vs ๐Ÿ‡ฝ๐Ÿ‡ฐ KosovoTax comparison๐Ÿ‡ซ๐Ÿ‡ฎ Finland vs ๐Ÿ‡ฝ๐Ÿ‡ฐ KosovoTax comparison๐Ÿ‡ซ๐Ÿ‡ท France vs ๐Ÿ‡ฝ๐Ÿ‡ฐ KosovoTax comparison๐Ÿ‡ฉ๐Ÿ‡ช Germany vs ๐Ÿ‡ฝ๐Ÿ‡ฐ KosovoTax comparison