On 26 February 2015, the Turkish Council of Ministers approved for ratification the pending income tax treaty with Kosovo. The treaty was signed 10 September 2012, and is the first of its kind between the two jurisdictions.
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 c…