North Macedonia Income Tax Calculator 2026
Flat 10% IIT with MKD 123,240 annual personal exemption.
North Macedonia Tax System
Personal income tax in North Macedonia is a flat 10% on taxable income exceeding the annual personal exemption of MKD 123,240 (approximately MKD 10,270 per month). The exemption is adjusted periodically. There are no progressive brackets — all taxable income is taxed at the single 10% rate. Self-employed individuals and business owners file annual returns directly with the Public Revenue Office (PRO).
2026 Rates: IIT 10% flat, personal exemption MKD 123,240/year.
North Macedonia Income Tax Calculator 2026 — Flat 10% IIT, MKD 123,240 Exemption
Flat 10% personal income tax after MKD 123,240 annual exemption.
Annual IncomeMKD 600,000.00
Personal ExemptionMKD 123,240.00
Income Tax (10%)MKD 47,676.007.9% effective
Net Income After TaxMKD 552,324.00