---
type: country
domain: crypto-regulation
status: stable
tags: ["crypto-regulation", "europe", "moneyval", "legal"]
aliases: ["XK", "XKX", "Kosova / Косово"]
created: 2026-09-26
updated: 2025-06-01
compile_into: ["[[country--kosovo]]"]
sources:
  - name: "Central Bank of Kosovo"
    url: "https://www.bqk-kos.org"
    type: "official"
  - name: "CBK Regulation on Licensing of Crypto-Asset Service Operators"
    url: "https://bqk-kos.org/wp-content/uploads/2025/09/ENG-Rregullore-per-licencimin-e-operatoreve-te-kripto-aseteve.pdf?lang=en"
    type: "official"
  - name: "taxsummaries.pwc.com"
    url: "https://taxsummaries.pwc.com/kosovo/individual/income-determination"
    type: "reference"
---

# 🇽🇰 [[country--kosovo|Kosovo]] (XK): Crypto Regulation

> Kosovo enacted Law No. 08/L-295 'On Crypto-Assets' on November 22, 2024, establishing the first dedicated crypto regulatory framework. The law is partially aligned with EU [[concept--mica|MiCA]]. The Central Bank of Kosovo (CBK) is the primary regulator and sole licensing authority for crypto-asset service operators. Crypto mining remains banned since January 2022 (energy crisis). Crypto income is taxable under existing personal income tax (PIT) and corporate income tax (CIT) rules. The CBK previously warned against crypto use but has now pivoted to formal regulation.

## Overview

| Field | Value |
|-------|-------|
| Status | Legal |
| Risk Score | 25/100 (Low Risk) |
| Enforcement Level | Low |
| Region | [[domain--europe|europe]] |
| Currency | [[entity--eur|EUR]] |

## Tax

| Type | Rate |
|------|------|
| Capital Gains (Personal) | No crypto-specific guidance; capital gains are taxed at the progressive personal income tax rates (up to 10%) |
| Capital Gains (Corporate) | 10% corporate tax may apply |
| VAT on Crypto | No |
| Mining Tax | No specific guidance |
| Staking Tax | No specific guidance |
| Airdrop Tax | No specific guidance |

There is no crypto-specific tax guidance. Capital gains, including on crypto, fall under the general personal income tax rates (up to 10%), and companies pay 10% corporate income tax.

## Licensing

| Field | Value |
|-------|-------|
| Required | Yes |
| Regulator | [[entity--cbk|CBK]] |
| Framework | Law No. 08/L-295 on Crypto-Assets (2024), partially aligned with MiCA; CBK Regulation on Licensing of Crypto-Asset Service Operators (2025) |
| Ease | N/A |
| Cost | N/A |
| Timeline | N/A months |

Crypto-asset service operators must be licensed by the Central Bank of Kosovo under Law No. 08/L-295 and the CBK licensing regulation. Crypto mining has been banned since January 2022.

## AML / KYC

| Field | Value |
|-------|-------|
| KYC Required | Yes |
| Travel Rule | No |
| FATF Member | No |
| FATF Status | partially_compliant |

## DeFi

**Status:** Unclear

No specific DeFi regulation

## Stablecoins

**Status:** no_rules

No specific stablecoin framework

## NFTs

**Status:** no_rules

No specific NFT regulation

## Mining

| Field | Value |
|-------|-------|
| Legal | Yes |
| Electricity Cost | $0.06/kWh |
| Renewable Energy | 30% |
| Climate | temperate |
| Infrastructure | fair |

Mining is legal with moderate electricity costs and 30% renewable energy share. Infrastructure is fair but developing.

## Geopolitics

| Field | Value |
|-------|-------|
| Stability | moderate |
| Sanctions | No |
| Corruption Index | 38/100 |
| Ease of Business | moderate |
| Internet Freedom | partly_free |
| Banking Access | moderate |
| Sanctions Programs Active | No |

## Enforcement

No significant enforcement actions reported

## CBDC Status: unknown

## FAQ

### Is cryptocurrency legal in Kosovo?

Kosovo enacted Law No. 08/L-295 'On Crypto-Assets' on November 22, 2024, establishing the first dedicated crypto regulatory framework. The law is partially aligned with EU MiCA. The Central Bank of Kosovo (CBK) is the primary regulator and sole licensing authority for crypto-asset service operators. Crypto mining remains banned since January 2022 (energy crisis). Crypto income is taxable under existing personal income tax (PIT) and corporate income tax (CIT) rules. The CBK previously warned agai

### What is the FATF status of Kosovo?

Kosovo is classified by FATF as: partially_compliant.

### Are VASPs licensed in Kosovo?

Yes, licensing is required for VASPs.

### What is the AML/KYC regime in Kosovo?

KYC is mandatory for crypto businesses.

---

*Data source: [Soken Crypto Legal Map](https://soken.dev/crypto-map/). Last reviewed: 2026-09-26.*

**Sources:**
- [Central Bank of Kosovo](https://www.bqk-kos.org)
- [CBK Regulation on Licensing of Crypto-Asset Service Operators](https://bqk-kos.org/wp-content/uploads/2025/09/ENG-Rregullore-per-licencimin-e-operatoreve-te-kripto-aseteve.pdf?lang=en)
- [taxsummaries.pwc.com](https://taxsummaries.pwc.com/kosovo/individual/income-determination)