Kosovo
7.3/10
33rd of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Kosovo, ahead by 2.2 FiScore points.
7.3/10
33rd of 217
5.1/10
112th of 217
| Tax | Kosovo | United States | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 10% | 21% | −11.0 points |
| Personal income tax top bracket | 0% to 10% | 10% to 37% | −27.0 points |
| VAT standard rate | 18% | 11.73% | +6.3 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% |
United States
| Federal tax | 21% |
| State tax 0% to over 9% depending on the state | n/a |