Kosovo Tax Administration Steps Up Pressure on Landlords to Declare Rental Income

The Kosovo Tax Administration has announced that it is strengthening inspections to identify undeclared income from property rentals, warning all individuals earning income from this activity, including through platforms such as Airbnb, to meet their legal tax obligations.

According to the institution, the purpose of the campaign is to encourage voluntary compliance with the law and ensure full equality among all taxpayers.

Recent analyses carried out by the KTA have revealed that a considerable number of individuals have benefited from rental agreements without registering with the tax authorities, reporting their income, or paying the relevant taxes.

For this reason, the authorities are asking these individuals to immediately take three necessary steps: obtain a Tax Identification Number if they have not already done so, complete their income declaration, and pay tax in accordance with the applicable legal provisions.

The KTA stresses that it has a database, information and concrete evidence enabling it to identify landlords. In the absence of voluntary action, the administration warns that it will apply the compulsory measures provided for under tax law.

These measures include compulsory registration by the tax office, tax assessments based on the evidence collected, the application of late-payment interest and fines, as well as any other administrative and criminal action permitted by the legal framework.

In its statement, the KTA reiterates its commitment to promoting voluntary tax payment and ensuring full legality in the treatment of all taxpayers.

For any additional information on registration, declaration and payment procedures, citizens are invited to use the official communication channels or visit the regional offices of the Tax Administration in person.

The institution’s closing message remains clear: voluntarily fulfilling obligations is the most favorable option for everyone.