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Salary calculator: net to gross and gross to net
Enter the net salary and get the gross, the tax, the pension contribution and what the salary costs the company. Or the other way round — gross to net. The same formulas the software files with ATK and sends to the bank.
The result is informational. Official filing happens at ATK; the final figure depends on the employee's circumstances. See the official sources.
The rules
How salary tax is calculated
Salary tax in Kosovo is progressive by bracket: the whole salary is not taxed at one rate — each portion of it is taxed at its own rate. So a €500 salary is not taxed at 10 % — only the portion above €450 is taxed at 10 %.
| Portion of taxable salary | Rate |
|---|---|
| 0 – 250.00 € | 0 % |
| 250.01 – 450.00 € | 8 % |
| above €450.01 | 10 % |
For secondary employment — when the employee has another main job — the relief brackets do not apply: the entire taxable salary is taxed at 10 %.
Pension contribution
On top of the gross salary, 5 % is paid by the employee and 5 % by the employer — 10 % in total, paid into the Kosovo Pension Savings Trust. The employee's contribution is deducted before tax, so the taxable salary is the gross minus 5 %.
Order of calculation, gross to net
- Gross × 5 % = the employee's contribution.
- Gross − contribution = taxable salary.
- The taxable salary is split across the 0 / 8 / 10 % brackets, giving the tax.
- Taxable salary − tax = net, what the employee receives.
- Gross + the employer's 5 % = total cost to the company.
Sources
Official sources
The figures on this page follow the legislation in force. The official text is authoritative — if it changes, it prevails, not this page.
- Administrata Tatimore e Kosovës (ATK) — the authority that administers salary tax and receives the filings. See also its legislation section.
- Law No. 05/L-028 on Personal Income Tax, published in Official Gazette No. 22, 14 August 2015 — full text (PDF, ATK).
- The current 0 / 8 / 10 % rates and the €250 / €450 thresholds come from Law No. 08/L-142 (23 August 2024), which amended the law above — see the ATK notice.
- Trusti i Kursimeve Pensionale të Kosovës — the 5 % + 5 % pension contribution.
- Gazeta Zyrtare e Republikës së Kosovës — official texts of the laws.
Questions
Frequently asked questions
Why isn't a €500 salary taxed at 10 %?
Because the brackets apply portion by portion. Of the taxable salary, the first €250 is taxed at 0 %, the next portion up to €450 at 8 %, and only what remains above €450 at 10 %.
The employee has two jobs. What changes?
The second job counts as secondary and does not get the relief brackets: the entire taxable salary is taxed at 10 %. Choose "Secondary" in the calculator.
Does the software calculate every employee for me?
Yes. This page calculates one salary; the software does the whole payroll list, produces the bank file and the ATK filing. See how it works.
Are the numbers I type here stored?
They are not. The calculator sends only the amount to be computed and writes nothing to any database — this page needs no account, and there are no trackers.
Every employee, in one afternoon
The calculator does one salary. The software does the payroll list, invoicing, cash and bank reconciliation — €10/month for up to 5 users.