The income tax treaty between Kosovo and Turkey entered into Force on 15 October 2015. The treaty, signed 10 September 2012, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Kosovo personal income tax and corporate income tax, and covers Turkish income tax and corporation tax.
Withholding Tax Rates
- Dividends - 5% if the beneficial owner is a company directly holding at least 25% of the paying company's capital, otherwise 15% (the protocol to the treaty…