Kosovo
7.3/10
33rd of 217
Both tax systems side by side, headline rates and the gap between them.
Level pegging: Kosovo and Saudi Arabia weigh about the same on the taxpayer.
7.3/10
33rd of 217
7.4/10
29th of 217
| Tax | Kosovo | Saudi Arabia | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 10% | 20% | −10.0 points |
| Personal income tax top bracket | 0% to 10% | 0% | +10.0 points |
| VAT standard rate | 18% | 15% | +3.0 points |
Kosovo
| General regime | 10% |
| Very small entities, trade flat rate on revenue, revenue under €30,000 | 3% |
| Very small entities, services flat rate on revenue | 9% |
Saudi Arabia
| Share of profit for foreign partners | 20% |
| Share for Saudi or Gulf partners zakat, based on equity | 2.5% |
| Oil and gas up to 85% depending on concession | n/a |