Kosovo salary calculator
Gross to net and net to gross for 2026: the 5% employee and 5% employer pension contribution, personal income tax at 0%, 8% and 10%, and the employer's total cost. Line by line, monthly and annual.
Kosovo gross to net · net to gross · take-home pay · payroll tax in Kosovo.
For North Macedonia (denars, 28% contributions): the North Macedonia salary calculator →
From gross to net, in five steps.
Rates for 2026.
| Pension contribution | 5% employee + 5% employer, on the gross wage, to the Kosovo Pension Savings Trust. Voluntarily up to 15% each side. |
|---|---|
| Taxable wage | Gross wage minus the employee's pension contribution |
| Tax, main employer | 0% up to €250 · 8% on €250.01–450 · 10% above €450 a month (€3,000 / €5,400 a year), Law 08/L-142, in force since 23 August 2024 |
| Tax, secondary employer | 10% of the taxable wage (Law 05/L-028, art. 38.3) |
| Minimum wage | €500 gross a month from 1 July 2026 (€425 January–June 2026), Government Decision No. 10/273 |
| What is filed with ATK | Wage tax and pension contributions, monthly through EDI; no other contribution is charged on wages |
Examples for 2026
| Gross | Pension 5% | Taxable | Tax | Net | Employer cost |
|---|---|---|---|---|---|
| €500.00 | €25.00 | €475.00 | €18.50 | €456.50 | €525.00 |
| €1,000.00 | €50.00 | €950.00 | €66.00 | €884.00 | €1,050.00 |
| €1,500.00 | €75.00 | €1,425.00 | €113.50 | €1,311.50 | €1,575.00 |
| €2,500.00 | €125.00 | €2,375.00 | €208.50 | €2,166.50 | €2,625.00 |
Updated: 2026-10-20 · 2026 rates
Answers with numbers.
What is the net salary from €1,000 gross in Kosovo?
From a €1,000 gross salary, €50.00 goes to the pension (5%), the taxable wage is €950.00, income tax is €66.00 (€0 up to €250, €16.00 at 8% and €50.00 at 10%), and the net salary is €884.00. The employer also pays €50.00 in pension, €1,050.00 in total.
How is gross to net calculated in Kosovo?
The employee's 5% pension contribution is taken off the gross. Personal income tax is charged on what remains (the taxable wage): 0% up to €250 a month, 8% on €250–450 and 10% above €450. Net = gross − pension − tax.
What are the income tax brackets in Kosovo in 2026?
Law 08/L-142 (in force since 23 August 2024) sets annual brackets of 0% up to €3,000, 8% on €3,000–5,400 and 10% above €5,400, which is 0% up to €250, 8% on €250–450 and 10% above €450 per month. At the main employer the first two brackets cost at most €16 (8% of €200); every euro above €450 is taxed at 10%. For a €2,000 gross: pension €100.00, taxable €1,900.00, tax €161.00, net €1,739.00.
How much are pension contributions in Kosovo?
The mandatory contribution is 5% from the employee and 5% from the employer, on the gross wage, paid to the Kosovo Pension Savings Trust. Either side may contribute up to 15% voluntarily; this calculator uses 5% + 5%. There is no salary ceiling for employee contributions.
What is the minimum wage in Kosovo in 2026?
Under Government Decision No. 10/273 (31 October 2025) the minimum wage is €425 gross a month from 1 January 2026 and €500 gross (€3.00 an hour) from 1 July 2026. €500 gross leaves €456.50 net: pension €25.00, tax €18.50. The employer pays €525.00 in total.
How do I work out gross from net?
Choose “From net” and enter the agreed net salary: the calculator finds the smallest gross (to the cent) that pays exactly that net. For example, €700.00 net needs a gross of €784.80.
What changes at a secondary employer?
If you work for more than one employer, only your main employer applies the 0%, 8% and 10% brackets. Any other employer withholds 10% of the taxable wage (gross minus pension), with no 0% band (Law 05/L-028, art. 38.3). The 5% + 5% pension contribution applies there too.
- Tax Administration of Kosovo (ATK): notice on the new personal income tax brackets, Law No. 08/L-142 (27 August 2024, in Albanian)
- Law No. 05/L-028 on Personal Income Tax (art. 15.2 pension deduction, art. 38.3 secondary employer, in Albanian)
- Kosovo Pension Savings Trust (KPST): contribution payments, 5% + 5% of the gross wage (up to 15% each side)
- PwC Legal Alert Kosovo, December 2025: Government Decision No. 10/273 on the minimum wage (€425 from 1 January, €500 from 1 July 2026)