---
type: country
domain: crypto-regulation
status: stable
tags: ["crypto-regulation", "europe", "moneyval", "legal"]
aliases: ["XK", "XKX", "Kosova / Косово"]
created: 2026-06-01
updated: 2025-06-01
compile_into: ["[[country--kosovo]]"]
sources:
  - name: "Central Bank of Kosovo"
    url: "https://www.bqk-kos.org"
    type: "official"
---

# 🇽🇰 [[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 specific crypto tax guidance |
| 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 |

No specific crypto tax framework. General tax rules may apply. The regulatory environment is uncertain.

## Licensing

| Field | Value |
|-------|-------|
| Required | Yes |
| Regulator | [[entity--cbk|CBK]] |
| Framework | Law No. 08/L-295 'On Crypto-Assets' (enacted November 22, 2024); partially aligned with EU MiCA (Regulation EU 2023/1114). CBK Regulation on Licensing of Crypto-Asset Service Operators (adopted August 29, 2025 — post cut-off, but law is pre-cut-off). |
| Ease | N/A |
| Cost | N/A |
| Timeline | N/A months |

No crypto licensing regime. CBK has warned against crypto use. Mining ban enacted in 2022 due to energy crisis.

## 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 | continental |
| Infrastructure | fair |

Electricity cost relatively low; moderate renewable energy share; infrastructure adequate but not advanced.

## Geopolitics

| Field | Value |
|-------|-------|
| Stability | moderate |
| Sanctions | No |
| Corruption Index | 40/100 |
| Ease of Business | moderate |
| Internet Freedom | partly_free |
| Banking Access | moderate |

## 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: 2026-06-01.*

**Sources:**
- [Central Bank of Kosovo](https://www.bqk-kos.org)