Kosovo company structures: at a glance

Hawksford

Last updated: 17 September 2026 |

Europe | Kosovo

Options for registering companies in Kosovo

Kosovo is a parliamentary republic in Southeast Europe with a market-based economy and a business framework that permits domestic and foreign investors to establish and operate commercial enterprises under the same legal regime.

Business organisations are registered through the Kosovo Business Registration Agency (KBRA), which maintains the official register of domestic and foreign business organisations. Kosovo law permits foreign investors to establish local companies and foreign-company branches without restrictions on foreign ownership.

The entity options differ across legal separation, taxation, capital requirements and control frameworks, affecting how foreign investors structure and operate their presence.

Kosovo offers international investors the following legal structures for establishing a local presence:

Limited liability company (Shoqëri me Përgjegjësi të Kufizuar – SHPK)

A limited liability company is a separate legal entity whose members’ liability is limited to their capital contributions.

A SHPK is a separate legal person registered with KBRA and member liability is limited to invested capital. Unlike a branch office, it exists independently from its owners and may be wholly foreign owned.
A SHPK is commonly used for commercial operations, professional services and investment activities. It carries on business in its own name and enters contracts independently from its shareholders.
The minimum capital requirement provided is EUR 1. The company records subscribed capital in its constitutional documents and registration records maintained by KBRA.
A SHPK must appoint authorised managers or directors responsible for governance and legal representation. The supplied framework requires a tax representative for local tax administration purposes.
Corporate income is taxed at 10%. The company must maintain accounting records, submit tax filings and comply with applicable reporting obligations under Kosovo law.
Business registration is maintained through KBRA and corporate information is recorded in the official register. Commercial banks generally require authorised signatories during account-opening procedures.
In contrast to a branch office, a SHPK creates a separate liability structure around local operations. This structure does not transmit liabilities directly to shareholders unless provided by law.

Branch office

A branch office is the registered presence of a foreign company and does not create a separate legal entity in Kosovo.

A branch office forms part of the foreign parent company and is not a separate legal entity. Unlike a SHPK, liabilities arising from branch activities remain connected to the overseas company.
A branch office is commonly used by foreign companies conducting activities through an existing corporate structure. It enables local operations without incorporating a separate subsidiary company.
No minimum capital requirement applies to the branch structure based on the supplied information. Funding is provided through the foreign company that establishes the Kosovo branch.
A branch office must maintain an authorised representative responsible for local representation and administration. The supplied framework requires a representative for operational purposes in Kosovo.
Income attributable to Kosovo operations is taxed at 10%. The branch remains subject to registration, accounting, tax filing and other statutory compliance requirements.
Foreign companies register branches through the Kosovo Business Registration Agency. Official registry information is maintained in the same registration system used for domestic entities.
Unlike a SHPK, a branch office does not create a separate corporate personality in Kosovo. The structure does not isolate the foreign company from obligations arising from local activities.

Comparison of the common types of companies in Kosovo

Key information	Limited liability company (SHPK)	Branch office
Commonly used for	All purposes	Projects
Minimum capitalisation	€1	None
Limited liability	Yes	No
Time to incorporate	2 weeks	3 weeks
Tax rate (CIT)	10%	10%
Resident management	Yes (tax representative)	Yes (representative)
Cost indication Includes Hawksford’s Fee	US$5,900	US$8,000

Any estimates published on Hawksford’s website set out indicative fees for entity formation, tax/VAT registration, a registered office address and estimated government filing fees. They do not include fees for additional services that may be required such as resident directors, licences for regulated activities, bank account setup, initial capital or other third-party charges. Actual setup costs can vary widely depending on the entity type, business activities, and structure. Terms and conditions apply. For a detailed, tailored quote, please contact us.

Updated on 17 September 2026

Information verified against Kosovo Business Registration Agency (KBRA), Kosovo Investment and Enterprise Support Agency (KIESA) and the Tax Administration of Kosovo (TAK)