Resident taxpayer in Kosovo who receives income from business activities abroad Kosovo and who pays income tax in other countries, according to this law is allowed a loan income tax paid in the other State attributable to income which are created in the other state. The tax credit allowed according to paragraph 1 of this article, is allowed as a deduction from income tax of a resident of Kosovo, in an amount equal to the income tax paid abroad Kosovo. However, this deduction will not exceed the part of Kosovo tax, calculated before the deduction given, which is attributed to taxable income outside Kosovo. Any applicable international agreement on the elimination of double taxation in it income, has precedence over the provisions of this law.

Resident taxpayer in Kosovo who receives income from business activities abroad Kosovo and who pays income tax in other countries, according to this law is allowed a loan income tax paid in the other State attributable to income which are created in the other state. The tax credit allowed according to paragraph 1 of this article, is allowed as a deduction from income tax of a resident of Kosovo, in an amount equal to the income tax paid abroad Kosovo. However, this deduction will not exceed the part of Kosovo tax, calculated before the deduction given, which is attributed to taxable income outside Kosovo. Any applicable international agreement on the elimination of double taxation in it income, has precedence over the provisions of this law.

Rezidentni poreski obveznik na Kosovu koji prihod od poslovnih aktivnosti ostvaruje u inostranstvu Kosova i koji plaća porez na dohodak u drugim zemljama, prema ovom zakonu je dozvoljen zajam porez na dohodak plaćen u drugoj državi koji se pripisuje prihodu koji nastaju u drugoj državi. Poreski kredit dozvoljen prema stavu 1. ovog člana, dozvoljen je kao odbitak od poreza na prihod rezidenta Kosova, u iznosu jednakom porezu na dohodak plaćen u inostranstvu Kosovo. Međutim, ovaj odbitak neće premašiti deo kosovskog poreza, koji je ranije obračunat dati odbitak, koji se pripisuje oporezivom prihodu van Kosova. Svaki važeći međunarodni ugovor o ukidanju dvostrukog oporezivanja u njemu prihoda, ima prednost nad odredbama ovog zakona.