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Europe

North Macedonia

Currency

MKD

Corporate Tax

10%

Personal Income Tax

10%

VAT / GST

18%

Corporate Income Tax

Headline rate10%

Standard 10%; 0% on reinvested profit.

Personal Income Tax

Top marginal rate10%

Flat 10% PIT.

Value Added Tax / GST

Standard rate18%

Standard 18%; 5% reduced.

Withholding Taxes

Dividends

10%

Interest

10%

Royalties

10%

Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.

Social Security Contributions

~32% total (employer ~17% + employee ~12.4%).

Wealth & Capital Taxes

Capital Gains Tax

10% (income)

Inheritance / Estate Tax

0–5%

Capital (Net Worth) Tax

0%

Property Tax

Property tax

Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.

Filing Deadlines

Corporate returnWithin 3 months after year-end; quarterly instalments
Personal / PAYEWithheld monthly; annual return by 31 March following year
VAT / GSTMonthly, by 15th of following month

Tax Year

Calendar year

Notes

0% CIT on reinvested profit. TIDZ (Technological Industrial Development Zones).