North Macedonia VAT Calculator 2026
18% standard rate, 5% reduced (food, medicine, accommodation), 0% exports.
North Macedonia Tax System
Value Added Tax (VAT) in North Macedonia is levied at 18% standard rate on most goods and services. A reduced rate of 5% applies to basic foodstuffs, medicines, medical devices, water supply, books, public transportation, accommodation, and agricultural inputs. Exports and international transport are zero-rated. Businesses with annual turnover above MKD 2 million must register for VAT. Monthly returns are due by the 25th of the following month.
2026 Rates: VAT 18% standard, 5% reduced, 0% zero-rated.
North Macedonia VAT Calculator 2026 — 18% Standard, 5% Reduced, 0% Exports
18% standard rate, 5% reduced (food, medicine), 0% exports.
Net AmountMKD 100,000.00
VAT (18%)MKD 18,000.00
Total AmountMKD 118,000.00