Kosovo: company formation
SH.P.K. · Europe
Updated on 3 November 2026 · Published under the responsibility of Jason Pivron, director · Who we are
SH.P.K. in Kosovo — company, registered office, banking file and annual upkeep, run by us, with a local correspondent where we have one.
Who this jurisdiction suits
- Corporate income tax reported at a single rate of 10%, among the lowest in Europe (to be checked with the tax authority).
- The euro is the currency in use there, without Kosovo being a member of the eurozone.
- 100% foreign ownership allowed; limited liability company (SH.P.K.) governed by Law No. 02/L-123.
What it does not solve
- International recognition and cross-border banking access uneven depending on the counterparty.
- Survey data not verified by on-the-spot counsel: minimum capital and registration time remain to be established.
Conditions to meet
Usual capital, no legal source cited: to be checked
Usual time, from our files; to be checked.
Banking access to be assessed at the interview, not surveyed here: no bank is promised on the strength of a survey.
Substance to be assessed depending on the activity; local criteria remain to be checked with on-the-spot counsel.
Our assessment for Kosovo; to be checked.
Registered office and office on quotation, after review of the file.
Our offer in Kosovo, internal catalogue.
Registration in Kosovo: Kosovo Business Registration Agency (KBRA/ARBK). Source: arbk.rks-gov.net (to be checked)
Services and prices
Starting prices excluding tax, government fees included.
See the other 10 services in this jurisdiction
Firm price after the call: several shareholders, indirect ownership or a regulated activity change it.
Kosovo: what is specific to it
- Corporate income tax is levied at a single rate of 10% on taxable profit (to be checked with the tax authority). Source: taxsummaries.pwc.com (to be checked)
- Companies are registered by the Kosovo Business Registration Agency (KBRA/ARBK), under Law No. 02/L-123 on business organisations. Source: arbk.rks-gov.net (to be checked)
Reviewed on 30 September 2026.
Kosovo compared with Andorra and Guernsey
| Kosovo | Andorra | Guernsey | |
|---|---|---|---|
| Usual company form | SH.P.K. | SL | Ltd |
| Corporate taxation | 10% on profits | 10% on profits | 0% (10% or 20% for certain activities) |
| Share capital | Not established | €3,000 | No minimum |
| Incorporation time | Not established | About 20 days (the notary's filing at the registry) | 24 hours (registry standard service) |
| Banking access | Demanding | Demanding | Demanding |
| Substance requirement | Necessary, but not sufficient on its own | Necessary, but not sufficient on its own | Necessary, but not sufficient on its own |
| Our services | On request | from 12,690 € | from 4,190 € |
To be checked against each profile. The page for Andorra → · The page for Guernsey →
Registered office and premises in Kosovo
On quote. Registered office service →
How it runs
- Scoping and identity verification
- Drafting the articles
- Signature and capital deposit
- Registration
- Account opening and start-up
For Kosovo, the register is kept by Kosovo Business Registration Agency (KBRA/ARBK) and the usual time is Not established.
Steps as recorded on 21 September 2026.
Group: European company · Our fees → · What we do for you →
Company formation in Kosovo: frequently asked questions
How much does it cost to set up a company in Kosovo?
The price for Kosovo is set on quote, after the scoping call. Firm quote before signature.
How long does it take to register a company in Kosovo?
About Not established once the file is complete (usual time from our files; to be checked).
Where is a company registered in Kosovo?
With the Kosovo Business Registration Agency (KBRA/ARBK) (source: arbk.rks-gov.net).
What is the corporate tax rate in Kosovo?
10% on profits (data as of 21 September 2026; source: taxsummaries.pwc.com; to be checked). Not tax advice.
What share capital is usual in Kosovo?
Not established: usual capital, not a legal minimum; to be checked.
Why set up a company in Kosovo?
Corporate income tax reported at a single rate of 10%, among the lowest in Europe (to be checked with the tax authority). The euro is the currency in use there, without Kosovo being a member of the eurozone. 100% foreign ownership allowed; limited liability company (SH.P.K.) governed by Law No. 02/L-123.
What are the drawbacks of a company in Kosovo?
International recognition and cross-border banking access uneven depending on the counterparty. Survey data not verified by on-the-spot counsel: minimum capital and registration time remain to be established.
Kosovo or Andorra or Guernsey: where do our services start?
from 12,690 € in Andorra; from 4,190 € in Guernsey, excluding tax.
Kosovo or Andorra or Guernsey: how does corporate tax compare?
Kosovo, 10% on profits; Andorra, 10% on profits; Guernsey, 0% (10% or 20% for certain activities); to be checked.
Kosovo or Andorra or Guernsey: which is faster to register?
Kosovo in Not established; Andorra in About 20 days (the notary's filing at the registry); Guernsey in 24 hours (registry standard service), usual times.
Where these figures come from
Recorded on 21 September 2026; to be checked; banking and substance: our assessment. How we source these figures →