North Macedonia Tax & Investment Guides
16 guides covering North Macedonia taxation, flat 10% personal income tax (after MKD 123,240/year exemption), corporate income tax 10% flat, VAT 18% standard (5% reduced for food/medicine), social contributions EE 18% + ER 17.5%, property transfer tax 2-4%, annual property tax 0.1-0.9%, CGT at 10%, dividends 10% WHT, and key investment topics for 2026.
Personal Tax & Residency
Flat 10% IIT with MKD 123,240/year exemption, 183-day residency rule, DTTs with 50+ countries
North Macedonia Personal Tax Guide 2026 — Flat 10% IIT, MKD 123,240 Personal Exemption
North Macedonian personal income tax. Flat 10% rate on taxable income, annual personal exemption of MKD 123,240, tax residency 183-day rule, and filing requirements for 2026.
North Macedonia Tax Residency Guide 2026 — 183-Day Rule, Permanent Home, DTTs with 50+ Countries
North Macedonian tax residency. 183-day physical presence test, permanent home criterion, source of income rules, and double tax treaties with over 50 countries.
VAT & Indirect Tax
VAT 18% standard, 5% reduced (food, medicine, accommodation), 0% exports, registration threshold MKD 2 million
North Macedonia Tax Filing Guide 2026 — PRO e-Tax Portal, Self-Assessment, Deadlines, TIN
filing taxes in North Macedonia. PRO e-Tax online portal, self-assessment returns, quarterly instalment payments, penalties for late filing, Tax Identification Number (TIN), and compliance deadlines for 2026.
North Macedonia VAT Guide 2026 — 18% Standard, 5% Reduced, 0% Exports
North Macedonian VAT. Standard rate 18%, reduced rate 5% (food, medicine, accommodation), zero-rate exports, registration threshold MKD 2 million annual turnover, and VAT refund rules for 2026.
Business & Corporate Tax
CIT 10% flat, one of the lowest in Europe, d.o.o. (LLC) registration, cross-border and DTT network
North Macedonia Business Registration Guide 2026 — D.O.O. (LLC), Central Registry, Types, Permits
registering a business in North Macedonia. Central Registry, d.o.o. (limited liability company), joint-stock company, branch registration, tax registration, licences, and compliance for 2026.
North Macedonia Corporate Tax Guide 2026 — CIT 10% Flat, One of the Lowest in Europe
North Macedonian corporate income tax. Flat CIT 10% for resident companies, one of the lowest rates in Europe. Tax incentives for technology and manufacturing, thin capitalisation rules, capital allowances, and compliance requirements for 2026.
North Macedonia Cross-Border Tax Guide 2026 — 50+ DTTs, Transfer Pricing OECD, Thin Cap 4:1, WHT
North Macedonian cross-border taxation. Double tax treaties with 50+ countries, transfer pricing rules following OECD guidelines, thin capitalisation (4:1 debt-to-equity), withholding tax rates for dividends, interest, and royalties for 2026.
Investment & Savings
CGT at 10%, dividends 10% WHT, crypto as capital gains, state pension system
North Macedonia Capital Gains Tax Guide 2026 — CGT at 10%, Included in Ordinary Income
North Macedonian capital gains tax. Capital gains are treated as ordinary income and taxed at the flat 10% rate. Exemption for shares held more than 1 year, real estate gains, and compliance for 2026.
North Macedonia Crypto Tax Guide 2026 — Taxed as Capital Gains at 10%, PRO Guidance
North Macedonian cryptocurrency taxation. Crypto gains taxed as capital gains at 10%, crypto-to-crypto trades are taxable events, mining income as business income, and PRO guidance for 2026.
North Macedonia Investment Income Guide 2026 — Dividends 10% WHT, Interest, Capital Gains
North Macedonian investment income taxation. Dividends subject to 10% final withholding tax, interest treated as ordinary income at 10%, capital gains on shares exempt after 1 year, and mutual fund treatment for 2026.
North Macedonia Pension Guide 2026 — Multi-Pillar System, Retirement Age 64/62, State & Private
North Macedonian pensions. Multi-pillar system: PAYG first pillar, mandatory funded second pillar, voluntary third pillar. Retirement age 64 for men, 62 for women (rising to 64). Contribution rates and benefits for 2026.
Property & Wealth Tax
Transfer tax 2-4%, annual property tax 0.1-0.9%, rental income 10%, no wealth tax, no inheritance tax
North Macedonia Inheritance & Gift Tax Guide 2026 — No Inheritance Tax, Gift Tax at 10%
North Macedonian inheritance and gift tax. No inheritance tax on direct heirs (spouse, children, parents). Gift tax at 10% on inter vivos gifts. Estate planning, wills, and succession for 2026.
North Macedonia Property Tax Guide 2026 — Transfer Tax 2-4%, Annual Property Tax 0.1-0.9%
North Macedonian property tax. Transfer tax on real estate acquisitions 2-4% (progressive by value), annual property tax 0.1-0.9% of assessed value, CGT on property sales, and compliance for 2026.
North Macedonia Rental Income Guide 2026 — Flat 10% Tax, Allowable Deductions
North Macedonian rental income taxation. Rental income taxed at flat 10%, allowable deductions for expenses, vacant property rules, and compliance for 2026.
North Macedonia Wealth Tax Guide 2026 — No Annual Wealth Tax, No Net Worth Tax
North Macedonian wealth tax. North Macedonia does not impose an annual net wealth tax, net worth tax, or solidarity surcharge. Only property-related taxes (annual property tax 0.1-0.9%) serve as a proxy. No tax on financial assets, shares, or bank deposits for 2026.
Employment & Social Security
EE 18% (pension, health, employment), ER ~17.5%, mandatory pension and health insurance
North Macedonia Calculators (6)
Free calculators for North Macedonian salary, tax, and personal finance.
North Macedonia Salary
Net pay after 10% IIT, EE social 18%, and MKD 123,240 exemption.
North Macedonia VAT
VAT 18% standard and 5% reduced rate.
North Macedonia Corporate Tax
CIT 10% flat rate.
North Macedonia Property Tax
Transfer tax 2-4%, annual 0.1-0.9%.
North Macedonia Social Insurance
EE 18%, ER 17.5%.
North Macedonia Income Tax
Flat 10% IIT with personal exemption.