North Macedonia Tax Filing Guide 2026

Overview — Tax Filing in North Macedonia

The Public Revenue Office (PRO) operates a comprehensive e-Tax system for all tax filings, payments, and compliance management. Taxpayers register on the e-Tax portal, obtain a Tax Identification Number (TIN), and file all returns electronically. The system covers personal income tax, corporate income tax, VAT, social contributions, and withholding taxes. The PRO has been investing in digitalisation to simplify compliance and reduce the administrative burden on taxpayers. Most interactions with the PRO can now be handled online without visiting a tax office.

Tax Identification Number (TIN)

A TIN is mandatory for all taxpayers in North Macedonia — individuals, companies, and other entities. The TIN is a unique 13-digit number. Individuals receive their TIN upon registration with the PRO, often linked to their personal ID number. Foreign nationals must register with the PRO to obtain a TIN. A TIN is required for many transactions including opening a bank account, registering property, importing/exporting goods, and obtaining a business licence. Companies receive a TIN upon incorporation through the Central Registry.

Filing Deadlines

Different taxpayers have different filing deadlines in North Macedonia:

• Self-employed individuals — annual return by 31 March of the following year
• Companies — annual return by 31 March of the following year (for calendar year taxpayers)
• PAYE (employers) — monthly return by the 15th of the following month
• VAT — monthly return by the 25th of the following month
• Social contributions — monthly return by the 15th of the following month
• Withholding tax — monthly return by the 15th of the following month

Late filing attracts penalties ranging from MKD 1,000 to MKD 100,000 depending on the taxpayer type and delay period. Interest on late payment accrues at the statutory rate (0.03% per day).

Self-Assessment & Quarterly Instalments

Self-employed individuals and companies must estimate their annual tax liability and pay in quarterly instalments:

• First instalment — due 15 April (25% of estimated tax)
• Second instalment — due 15 July (25% of estimated tax)
• Third instalment — due 15 October (25% of estimated tax)
• Fourth instalment — due 15 January of the following year (25% of estimated tax)

If the actual tax computed in the annual return exceeds the total instalments paid, the balance is due at the time of filing. If instalments exceed the actual tax, a refund may be claimed.

PRO e-Tax Portal

The PRO's e-Tax portal allows taxpayers to:

• Register for TIN and tax types
• File annual and periodic returns
• Make tax payments (via bank transfer or card)
• View tax history and compliance status
• Request tax clearance certificates
• Submit applications and correspondence
• Track refund applications

Taxpayers access the portal through the PRO website. Registration requires a valid email address and TIN. All records are stored digitally, and taxpayers can download certificates and returns at any time.

FAQs

Can I file my tax return manually?

All tax returns in North Macedonia must be filed electronically through the PRO e-Tax portal. Manual filing is no longer accepted for most taxpayer categories.

What records do I need to keep?

Taxpayers must keep records for at least 5 years from the end of the tax year. Records include income statements, receipts, invoices, bank statements, contracts, and asset registers. The PRO may audit taxpayers at any time.

How long does it take to get a tax clearance certificate?

If all returns are filed and taxes paid, a tax clearance certificate can be obtained online from the PRO portal within 5-10 working days.

Disclaimer

This guide provides general information about North Macedonian tax filing for the 2026 tax year. Tax laws, deadlines, and portal features may change. Always consult with a qualified Macedonian tax advisor or the Public Revenue Office for advice specific to your situation. InvestmentKit does not provide tax advice.