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Property tax rates in each municipalty by xfo16833

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          Instituti për Studime të Avancuara GAP
                    
   
   
   
           Property  tax                         rates           in        each 
   
   
           municipalty 
          October 2009 
   
   
   
Introduction

Property tax is one of the most important income sources for municipalities. Property tax
collection has been a difficult task since the beginning when its application started in 2003.
The legal basis for applying property tax in Kosovo is found in the UNMIK Regulation
2003/29. This regulation on immovable property tax is still valid. According to this
Regulation, the Local Assembly of each municipality sets the property tax rates annually in a
scale from 0,05% to 1% of the property market value. The tax rates vary among the following
property categories: residential tax, commercial tax, industrial tax and agricultural tax. After
facing difficulties in collecting property tax, since last year municipalities have decided to
force citizens to pay property tax once they apply for a personal document. This has led to an
increase in tax collection since last year.

Property tax in a comparative table

During each election campaign, candidates for mayor’s office give promises that collide with
one another: increase of municipality’s budget through the collection of property tax and the
decrease of tax rates. In addition, we often hear that one particular municipality has a lower
or a higher property tax rate. To have a better view of property tax rates in each Kosovo
municipality, we have created five comparative tables. In each municipality the property tax
is estimated according to the residential area. Particular areas have specific tax rates. The
estimation of real cost is done by estimating the tax rate, market price of the property, and the
size of the property. As a measurable module we take the example of a property of 100 m2,
and then we estimate how much the owner should pay annually for that property of 100 m2
size, be that a residential property (apartment or house), commercial property, industrial
property or agricultural property.

At the end of this study, we provide an additional table which shows the proportion between
property tax income and other self incomes in each municipality during the first six month
period of 2009, in order to estimate the significance of property tax collection which affects
the overall incomes of all municipalities.




       1  Property tax – www.institutigap.org 
   
Residential property – apartments 
                                                              Area price (EUR/100 m2)
                     Tax
Municipality                               I                          II                     III
                     Rate
                                                                                                             IV       V        VI
                                  I        Ia        Ib       IIa            IIb     IIIa          IIIb
Prishtina            0,15%        -      90,0 €     84,0 €   79,5 €        75,0 €   60,0 €         52,5 €   37,5 €   30,0 €   24,0 €
Gjilan               0,08%      40,0 €   38,0 €     36,0 €          32,0 €              32,0 €                -        -        -

Ferizaj              0,09%        -      40,5 €     37,8 €          36,0 €              29,3 €                -        -        -

Prizren              0,078%              27,3 €                     25,0 €              21,1 €              19,5 €   15,6 €   9,4 €
Malisheva            0,09%               31,5 €                       -                       -               -        -        -

Kamenica             0,10%               30,0 €                     25,0 €              20,0 €              15,0 €     -        -

Mitrovica            0,09%               40,5 €                     31,5 €              27,0 €              18,0 €     -        -
Viti                 0,13%               50,7 €                     45,5 €                    -               -        -        -
Peja                 0,09%               37,8 €                     36,0 €              31,5 €              22,5 €     -        -

Podujeva             0,15%               55,5 €                       -                       -               -        -        -
Gjakova              0,10%               50,0 €                     40,0 €              35,0 €              30,0 €     -        -

Deçan                0,10%               40,0 €                     35,0 €              30,0 €              20,0 €     -        -

Klina                0,20%               60,0 €                     40,0 €              30,0 €                -        -        -
Shtime               0,12%               38,4 €                     30,0 €              24,0 €              18,0 €   12,0 €     -
Suhareka             0,15%               67,5 €                       -                       -               -        -        -

Skenderaj            0,12%               42,0 €                     36,0 €              30,0 €                -        -        -
Juniku               0,10%               35,0 €                     27,0 €              20,0 €              15,0 €     -        -
Hani i Elezit        0,10%               30,0 €                     30,0 €                    -               -        -        -

Kaçaniku             0,10%               30,0 €                     30,0 €                    -               -        -        -
Dragash              0,17%               42,5 €                     34,0 €                    -               -        -        -
Drenas               0,13%               45,5 €                     41,6 €                    -               -        -        -

Fushë Kosova         0,10%               45,0 €                     42,0 €              39,0 €                -        -        -

Lipjan               0,12%               48,0 €                     36,0 €              24,0 €              18,0 €     -        -
Obiliq               0,10%               36,0 €                     25,0 €                    -               -        -        -

Vushtrri             0,09%               45,0 €                     40,5 €              36,0 €              31,5 €     -        -

Rahovec              0,10%               24,0 €                     24,0 €                    -               -        -        -

Istog                0,15%               45,0 €                     37,5 €              27,0 €              22,5 €     -        -

Mamusha              0,12%               22,8 €                  19,20 €                      -               -        -        -
Novobërda            0,10%               22,0 €                     20,0 €              18,0 €                -        -        -

Shtërpca             0.08%               35.2 €                     24.0 €              14.4 €              12.0 €   8.8 €      -

Leposaviç              -                   -                          -                       -               -        -        -
Zubin Potok            -                   -                          -                       -               -        -        -

Zveçan                 -                   -                          -                       -               -        -        -
 
 



          2  Property tax – www.institutigap.org 
 
Residential property – homes 
                                                              Area price (EUR/100 m2)
                      Tax
Municipality
                      Rate                  I                          II                     III
                                                                                                              IV        V        VI
                                  I        Ia         Ib       IIa            IIb    IIIa           IIIb
Prishtina            0,15%        -      126,0 €    114,0 €   94,5 €        84,0 €   72,0 €         66,0 €   58,5 €    40,5 €   18,0 €
Gjilan               0,08%      36,0 €   32,0 €     30,0 €           28,0 €              26,0 €              20,0 €    16,0 €     -

Ferizaj              0,09%        -      36,0 €     31,5 €           27,0 €              22,5 €              18,0 €    13,5 €     -

Prizren              0,078%               27,3 €                     25,0 €              21,1 €              19,5 €    15,6 €   9,4 €
Malisheva            0,09%                30,6 €                     27,0 €              22,5 €              18,0 €      -        -

Kamenica             0,10%                35,0 €                     30,0 €                    -                -        -        -

Mitrovica            0,09%                36,0 €                     31,5 €              27,0 €              18,0 €    9,0 €      -
Viti                 0,13%                31,2 €                     26,0 €              19,5 €              13,0 €      -        -
Peja                 0,09%                45,0 €                     40,5 €              36,0 €              27,0 €      -        -

Podujeva             0,15%                52,5 €                     42,0 €              34,5 €              27,0 €      -        -
Gjakova              0,10%                40,0 €                     35,0 €              30,0 €              25,0 €      -        -

Deçan                0,10%                40,0 €                     35,0 €              30,0 €              25,0 €      -        -

Klina                0,20%                60,0 €                     40,0 €              30,0 €                 -        -        -
Shtime               0,12%                38,4 €                     30,0 €              24,0 €              18,0 €    12,0 €     -
Suhareka             0,15%                60,0 €                     52,5 €              45,0 €              37,5 €      -        -

Skenderaj            0,12%                38,4 €                     33,6 €              24,0 €                 -        -        -
Juniku               0,10%                35,0 €                     27,0 €              20,0 €              15,00 €     -        -
Hani i Elezit        0,10%                30,0 €                     25,0 €              20,0 €              15,0 €      -        -

Kaçaniku             0,10%                30,0 €                     25,0 €              20,0 €              15,0 €      -        -
Dragash              0,17%                34,0 €                     25,5 €                    -                -        -        -
Drenas               0,13%                39,0 €                     32,5 €              26,0 €              19,5 €      -        -

Fushë Kosova         0,10%                29,0 €                     25,0 €              22,0 €              20,0 €      -        -

Lipjan               0,12%                48,0 €                     36,0 €              24,0 €              18,0 €      -        -

Obiliq               0,10%                36,0 €                     34,0 €              30,0 €              20,0 €      -        -

Vushtrri             0,09%                36,0 €                     31,5 €              27,0 €              22,5 €      -        -

Rahovec              0,10%                24,0 €                     20,0 €              17,0 €              14,0 €      -        -

Istog                0,15%                37,5 €                     30,0 €              27,0 €              22,5 €      -        -

Mamusha              0,12%                22,8 €                  19,20 €                      -                -        -        -
Novobërda            0,10%                22,0 €                     20,0 €              18,0 €                 -        -        -

Shtërpca             0.08%                35.2 €                     24.0 €              14.4 €              12.0 €    8.8 €      -

Leposaviç               -                   -                          -                       -                -        -        -
Zubin Potok             -                   -                          -                       -                -        -        -

Zveçan                  -                   -                          -                       -                -        -        -
 
 
 
 


          3  Property tax – www.institutigap.org 
 
Commercial property 
                                                                 Area price (EUR/100 m2)
                      Tax
Municipality
                      Rate                 I                            II                      III
                                                                                                                IV         V        VI
                                  I       Ia          Ib        IIa            IIb      IIIa            IIIb
Prishtina            0,23%        -     333,5 €     299,0 €   280,6 €        255,3 €   218,5 €       200,1 €   177,1 €   117,3 €   73,6€
Gjilan               0,17%      170 €   153,0 €     136,0 €           102,0 €                  85,0 €          68,0 €    34,0 €      -
Ferizaj              0,22%        -     209,0 €     191,4 €           176,0 €               110,0 €            66,0 €    44,0 €      -
Prizren              0,108%             226,8 €                       155,5 €               116,6 €            86,4 €    43,2 €    27,0€
Malisheva            0,13%               81,9 €                       52,0 €                   39,0 €          31,2 €       -        -
Kamenica             0,20%              120,0 €                       100,0 €                  80,0 €          60,0 €       -        -
Mitrovica            0,12%               84,0 €                       60,0 €                   42,0 €          30,0 €    18,0 €      -
Viti                 0,17%              102,0 €                       76,5 €                   59,5 €          51,0 €       -        -
Peja                 0,15%              180,0 €                       165,0 €               120,0 €            75,0 €       -        -
Podujeva             0,20%              136,0 €                       90,0 €                   70,0 €          40,0 €       -        -
Gjakova              0,25%              275,0 €                       250,0 €               200,0 €            150,0 €      -        -
Deçan                0,25%              175,0 €                       150,0 €               125,0 €            100,0 €      -        -
Klina                0,20%              100,0 €                       80,0 €                   40,0 €             -         -        -
Shtime               0,20%              100,0 €                       60,0 €                   50,0 €          40,0 €    22,0 €      -
Suhareka             0,20%              200,0 €                       130,0 €               100,0 €            70,0 €       -        -
Skenderaj            0,19%              114,0 €                       85,5 €                   47,5 €             -         -        -
Juniku               0,20%              100,0 €                       80,0 €                   60,0 €          40,0 €       -        -
Hani i Elezit        0,20%              100,0 €                       80,0 €                   60,0 €          50,0 €       -        -
Kaçaniku             0,20%              100,0 €                       80,0 €                   60,0 €          50,0 €       -        -
Dragash              0,20%              100,0 €                       80,0 €                     -                -         -        -
Drenas               0,20%              120,0 €                       90,0 €                   70,0 €          54,0 €       -        -
Fushë Kosova         0,22%              143,0 €                       132,0 €               121,0 €            99,0 €       -        -
Lipjan               0,30%              180,0 €                       120,0 €                  90,0 €          60,0 €       -        -
Obiliq               0,20%              104,0 €                       84,0 €                   72,0 €          64,0 €       -        -
Vushtrri             0,13%              156,0 €                       130,0 €               104,0 €            78,0 €       -        -
Rahovec              0,15%               67,5 €                       61,5 €                   57,0 €          42,0 €       -        -
Istog                0,20%              120,0 €                       100,0 €                  80,0 €          60,0 €       -        -
Mamusha              0,15%               57,0 €                       48,00 €                    -                -         -        -
Novobërda            0,20%               50,0 €                       46,0 €                   42,0 €             -         -        -
Shtërpca             0.15%               72.0 €                       57.0 €                   52.5 €          46.5 €    40.5 €      -

Leposaviç               -                  -                             -                       -                -         -        -

Zubin Potok             -                  -                             -                       -                -         -        -

Zveçan                  -                  -                             -                       -                -         -        -




          4  Property tax – www.institutigap.org 
 
Industrial property  
                                                               Area price (EUR/100 m2)
                      Tax
Municipality
                      Rate                 I                         II                     III
                                                                                                            IV       V        VI
                                  I        Ia       Ib       IIa            IIb    IIIa           IIIb
Prishtina            0,18%        -      93,6 €    84,6 €   79,2 €        72,0 €   68,4 €         66,6 €   59,4 €   48,6 €   27,0 €
Gjilan               0,12%      48,0 €   42,0 €    36,0 €          30,0 €              24,0 €              24,0 €   18,0 €     -

Ferizaj              0,18%        -      82,8 €    77,4 €          72,0 €              63,0 €              36,0 €   27,0 €     -

Prizren              0,096%              40,3 €                    40,3 €              47,5 €              47,5 €   24,0 €   16,3 €
Malisheva            0,10%               30,0 €                    27,0 €              25,0 €              24,0 €     -        -

Kamenica             0,15%               45,0 €                    37,5 €              37,5 €              30,0 €     -        -

Mitrovica            0,17%               59,5 €                    51,0 €              42,5 €              34,0 €   25,5 €     -
Viti                 0,14%               63,0 €                    56,0 €              49,0 €              28,0 €     -        -
Peja                 0,12%               54,0 €                    48,0 €              48,0 €              36,0 €     -        -

Podujeva             0,20%               30,0 €                    30,0 €              30,0 €              20,0 €     -        -
Gjakova              0,20%               160,0 €                140,0 €                120,0 €             30,0 €     -        -

Deçan                0,20%               60,0 €                    50,0 €              40,0 €              40,0 €     -        -

Klina                0,15%               60,0 €                    45,0 €              30,0 €                -        -        -
Shtime               0,15%               45,0 €                    34,5 €              22,5 €              15,0 €   12,0 €     -
Suhareka             0,20%               40,0 €                    36,0 €              30,0 €              26,0 €     -        -

Skenderaj            0,17%               34,0 €                    34,0 €              34,0 €                -        -        -
Juniku               0,15%               37,5 €                    30,0 €              22,5 €              15,0 €     -        -
Hani i Elezit        0,20%               30,0 €                    30,0 €              30,0 €              30,0 €     -        -

Kaçaniku             0,20%               30,0 €                    30,0 €              30,0 €              30,0 €     -        -
Dragash              0,20%               90,0 €                    80,0 €                    -               -        -        -
Drenas               0,30%               45,0 €                    45,0 €              45,0 €              45,0 €     -        -

Fushë Kosova         0,15%               22,5 €                    22,5 €              22,5 €              22,5 €     -        -

Lipjan               0,20%               70,0 €                    60,0 €              50,0 €              40,0 €     -        -

Obiliq               0,25%               125,0 €                100,0 €                75,0 €              50,0 €     -        -

Vushtrri             0,11%               27,5 €                    22,0 €              16,5 €              11,0 €     -        -

Rahovec              0,11%               38,5 €                    38,5 €              35,2 €              23,1 €     -        -

Istog                0,20%               90,0 €                    80,0 €              70,0 €              60,0 €     -        -

Mamusha              0,13%               36,4 €                 32,50 €                      -               -        -        -
Novobërda            0,15%               36,0 €                    33,0 €              30,0 €                -        -        -

Shtërpca             0.12%               54.0 €                    42.0 €              38.4 €              33.6 €   28.8 €     -

Leposaviç               -                   -                        -                       -               -        -        -
Zubin Potok             -                   -                        -                       -               -        -        -

Zveçan                  -                   -                        -                       -               -        -        -




          5  Property tax – www.institutigap.org 
 
Agricultural property 
                                                             Area price (EUR/100 m2)
                      Tax
Municipality
                      Rate                 I                         II                     III
                                                                                                            IV       V        VI
                                  I        Ia        Ib      IIa            IIb    IIIa           IIIb
Prishtina            0,15%        -      76,5 €       -     57,0 €        52,5 €   42,0 €         37,5 €   28,5 €   22,5 €   10,5 €
Gjilani              0,08%      12,0 €   12,0 €   12,0 €           12,0 €              12,0 €              8,0 €    4,0 €      -

Ferizaj              0,09%        -      9,0 €      8,1 €          7,2 €                  5,4 €            3,6 €    1,8 €      -
Prizreni             0,06%               10,5 €                    9,6 €                  8,1 €            7,5 €    6,0 €    3,6 €
Malisheva            0,07%               14,0 €                    14,0 €              14,0 €              14,0 €     -        -

Kamenica             0,075%              6,0 €                     6,0 €                  6,0 €            6,0 €      -        -
Mitrovica            0,09%               13,5 €                    13,5 €              13,5 €              13,5 €   13,5 €     -
Viti                 0,10%               10,0 €                    8,0 €                  6,0 €            4,0 €      -        -

Peja                 0,10%               30,0 €                    20,0 €              15,0 €              10,0 €     -        -
Podujeva             0,10%               10,0 €                    10,0 €              10,0 €              10,0 €     -        -
Gjakova              0,10%                 -                         -                       -               -        -        -

Deçani               0,00%               0,0 €                     0,0 €                  0,0 €            0,0 €      -        -
Klina                0,15%               45,0 €                    30,0 €              30,0 €                -        -        -

Shtime               0,10%               7,0 €                     6,0 €                  4,0 €            2,0 €    2,0 €      -

Suhareka             0,15%               11,3 €                    11,3 €              11,3 €              11,3 €     -        -
Skenderaj            0,10%               10,0 €                    10,0 €              10,0 €                -        -        -

Juniku               0,05%               7,5 €                     5,0 €                  2,5 €            1,0 €      -        -

Hani i Elezit        0,05%               6,0 €                     5,0 €                  4,0 €            4,0 €      -        -
Kaçaniku             0,05%               6,0 €                     5,0 €                  4,0 €            4,0 €      -        -

Dragashi                -                  -                         -                       -               -        -        -

Drenasi              0,05%               5,0 €                     5,0 €                  5,0 €            5,0 €      -        -

Fushë Kosova         0,10%               10,0 €                    10,0 €              10,0 €              10,0 €     -        -
Lipjani              0,15%               30,0 €                    22,5 €              15,0 €              15,0 €     -        -

Obiliqi              0,10%               15,0 €                    14,0 €              12,0 €              10,0 €     -        -
Vushtrri             0,09%               13,5 €                    13,5 €                 9,0 €            5,4 €      -        -

Rahoveci             0,10%               8,0 €                     8,0 €                  8,0 €            8,0 €      -        -

Istogu               0,10%               10,0 €                    8,0 €                  6,0 €            4,0 €      -        -
Mamusha              0,10%               10,0 €                    8,00 €                    -               -        -        -

Novobërda            0,08%               11,3 €                    9,8 €                  8,3 €              -        -        -

Shtërpca             0.10%               44.0 €                    30.0 €              18.0 €              15.0 €   11.0 €     -

Leposaviçi              -                  -                         -                       -               -        -        -

Zubin Potoku            -                  -                         -                       -               -        -        -

Zveçani                 -                  -                         -                       -               -        -        -
 




          6  Property tax – www.institutigap.org 
 
Property tax in proportion with self income – first six months period 
2009 

                                                       Property tax   (Property tax) /(Self
           Municipality          Self income (in €)
                                                      income (in €)     income) *100%

           Prishtina                 7.595.069          1.913.101           25,19%

           Gjilani                   1.046.616           346.401            33,10%

           Prizreni                  1.720.593           438.606            25,49%
           Malisheva                  220.588            62.501             28,33%

           Kamenica                   266.209            73.185             27,49%

           Mitrovica                  778.192            174.912            22,48%
           Viti                       308.399            110.793            35,93%
           Peja                       985.704            290.128            29,43%

           Podujeva                   447.986            117.451            26,22%
           Gjakova                   1.036.330           296.293            28,59%

           Deçani                     164.113            56.003             34,12%

           Klina                      548.165            75.996             13,86%
           Shtime                     110.276            26.296             23,85%
           Suhareka                   496.018            180.686            36,43%

           Skenderaji                 187.841            31.713             16,88%
           Juniku                      21.102             9.610             45,54%
           Hani i Elezit               70.435            43.637             61,95%

           Kaçaniku                   196.840            93.228             47,36%
           Ferizaji                  1.127.614           476.913            42,29%
           Dragashi                   131.216            42.543             32,42%

           Drenasi                    341.876            92.106             26,94%
           Fushë Kosova               448.660            114.690            25,56%
           Lipjani                    622.438            120.059            19,29%

           Obiliqi                    187.904            31.876             16,96%

           Vushtrri                   437.305            101.454            23,20%

           Rahoveci                   275.796            75.955             27,54%

           Istogu                     345.337            83.746             24,25%

           Mamusha                     9.886              3.518             35,59%

           Novobërda                   6.017              1.253             20,82%

           Shtërpca                    12.789             5.485             42,89%
           Leposaviçi                    -                  -                   -

           Zubin Potoku                  -                  -                   -

           Zveçani                       -                  -                   -
                  
                  
 
 

     7  Property tax – www.institutigap.org 
 

								
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