The agreement aims to eliminate double taxation on income and prevent tax evasion and avoidance between the two countries.
RF Report
Italy has ratified the income tax treaty with Kosovo through Law No. 154.
The Law was enacted on 16 October 2025 and published in the Official Gazette No. 251 on 28 October 2025.
Signed on 22 June 2021, the agreement aims to eliminate double taxation on income and prevent tax evasion and avoidance between the two nations.
The treaty will enter into force 30 days after the exchange of ratification instruments and will be applicable starting 1 January of the following year.
Earlier, Italy’s Chamber of Deputies (lower house) approved the ratification of its income tax treaty with Kosovo on 8 October 2025.
