Kosovo
7.3/10
33rd of 217
Both tax systems side by side, headline rates and the gap between them.
Level pegging: Kosovo and Yemen weigh about the same on the taxpayer.
| Tax | Kosovo | Yemen | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 10% | 20% | −10.0 points |
| Personal income tax top bracket | 0% to 10% | 10% to 15% | −5.0 points |
| VAT standard rate | 18% | 2% | +16.0 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% |
Yemen
n/a